Building and Housing in Spanish National Budgeting

Authors

  • Antonio Díaz Ballesteros

Abstract

Some methodological aspects of special relevance are presented, which are related to the figures supplied by the Spanish National Accounts concerning construction and, in particular, housing. Above all the importance of the distinction between the branche and institutional sector in the interpretation of these figures is underlined. To the same end the theoratical accounts of Goods and Services of Production and Generation of Income are presented, and based on these data. the accountancy treatment given to actual operations, along with that difference which exists between Output and Added Value is shown. On the other hand housing output is compared to Gross Capital Formation. Finally, house rent accountancy both real and attributed are commented upon.

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Published

1985-12-27

How to Cite

Díaz Ballesteros, A. (1985). Building and Housing in Spanish National Budgeting. Ciudad Y Territorio Estudios Territoriales, (66), 43–53. Retrieved from https://recyt.fecyt.es/index.php/CyTET/article/view/82038