Own-account non-employee payments (ETF 763)

A1B.60.

Own-account non-employee payments (ETF 763) consist of the value of payments connected to work relating to own-account capital formation that are not related to the compensation of employees. In the ABS GFS, own-account non-employee payments (ETF 763) are further classified as:

• Own-account use of goods and services (ETF 7631, TALC, COFOG-A);
• Own-account depreciation of fixed produced assets (ETF 7632, TALC, COFOG-A);
• Own-account other taxes on production less other subsidies on production (ETF 7633, TALC, COFOG-A); and
• Own-account other non-employee payments not elsewhere classified (ETF 7639, TALC, COFOG-A).

A1B.61.

Own-account use of goods and services (ETF 7631, TALC, COFOG-A) consist of the value of goods and services consumed by a public sector unit in connection to work relating to own-account capital formation. Further information on use of goods and services can be found in paragraphs 7.31 to 7.34 of this manual.

A1B.62.

Own-account depreciation of fixed produced assets (ETF 7632, TALC, COFOG-A) form part of own-account capital formation (76), and consist of the value of depreciation (or consumption) on non-current tangible assets connected to own-account capital formation. Further information on depreciation can be found in paragraphs 7.36 to 7.40 of this manual.

A1B.63.

Own-account non-employee payments not elsewhere classified (ETF 7639, TALC, COFOG-A) form part of own-account capital formation (76), and consist of the value of other non-employee related payments in relation to own-account capital formation such as capitalised interest.