Accounting for environmental assets, with focus on subsoil assets in the Czech Republic

Abstract

Discussion of accoutning framework for subsoil assets, esp. SNA 1993, ESA-95 and SEEA-2003.

Calculation of resource rent for certain subsoil assets in the Czech Republic by following the SEEA-2003 guide. Estimation of depletion and depletion-adjusted aggregates of national accounts.

Sensitive analyses for discount and return rate.

Keywords

• environmental accounting
• assets
• resource rent
• depletion
• SEEA