01798cas a2200241 a 4500 AALejournalIMF008315 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451858198 1018-5941 BD-DhAAL BD-DhAAL Donaghue, Brian. Statistical Treatment of 'Build-Own-Operate-Transfer+L2306 Schemes / Brian Donaghue. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (21 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The paper argues that assets produced under build-own-operate-transfer (BOOT) schemes-under which public infrastructure assets are legally owned and operated for a defined period by the private corporation that constructs them, before being transferred to the government- should be treated in macroeconomic statistics as owned by the government from the outset. The paper considers three approaches to the treatment of the economic stocks and flows entailed in these arrangements. While the preferred approach conceptually is to impute the creation and extinguishment of financial assets and liabilities, this approach is not consistent with the System of National Accounts 1993, and therefore an operating lease approach to BOOT schemes is recommended. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2002/167 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/167/001.2002.issue-167-en.xml IMF e-Library