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  • 1. The Impact of Leased and Rented Assets on Industry Productivity Measurement Archived
    Articles and reports: 15-206-X2014036
    Description:

    Leasing is an important means of gaining access to assets, of obtaining finance, and of reducing a lessee’s exposure to the risks inherent to asset ownership. A lease can be either a financial lease (capital lease) or an operating lease (capital rental). A financial lease is one where the legal owner of an asset (lessor) passes the economic ownership to the user of the asset (lessee), who then accepts the operating risks and receives the economic benefits from using the asset in a productive activity. Under an operating lease, the lessor is both the legal owner and the economic owner of the asset leased (rented), bearing the operating risks and receiving the economic benefits from the asset. The lessor transfers only the right to use the asset to the lessee.

    Leasing offers firms the possibility to acquire the right to use capital assets under terms that differ from those prevailing through other financial instruments. The recording of leased assets in the Canadian System of National Accounts is ownership-based rather than user-based. The separation of capital ownership, in particular legal ownership, from the use of capital assets poses challenges to productivity measurement. To obtain consistent productivity measures at an industry level, leased and rented capital assets must be reallocated from owners’ accounts to users’ accounts. By using the General Index of Financial Information (GIFI) corporate balance sheets and detailed input-output tables, this paper tests the robustness of existing practices of data collection on leased and rented capital.

    Release date: 2014-07-22
  • 2. Aboriginal Peoples Technical Report, National Household Survey, 2011 Archived
    Surveys and statistical programs – Documentation: 99-011-X2011002
    Description:

    The 2011 NHS Aboriginal Peoples Technical Report deals with: (1) Aboriginal ancestry, (2) Aboriginal identity, (3) Registered Indian status and (4) First Nation/Indian band membership.

    The report contains explanations of concepts, data quality, historical comparability and comparability to other sources, as well as information on data collection, processing and dissemination.

    Release date: 2014-05-28
  • 3. Private and Public Investment in Canada, Intentions
    Journals and periodicals: 61-205-X
    Description:

    This publication presents capital and repair expenditures on construction and on machinery and equipment for divisions and industries at the Canada level and by division at the provincial level. The report also provides the split between private and public investment. The tabulations focus on capital spending intentions for the coming year, preliminary estimates of actual investment for the current year and the actual investment for the previous year. The investment data are gathered from about 25,000 establishments and establishment groups in Canadian businesses, institutions and governments.

    Release date: 2014-02-28
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Analysis (2) ((2 results))

  • 1. The Impact of Leased and Rented Assets on Industry Productivity Measurement Archived
    Articles and reports: 15-206-X2014036
    Description:

    Leasing is an important means of gaining access to assets, of obtaining finance, and of reducing a lessee’s exposure to the risks inherent to asset ownership. A lease can be either a financial lease (capital lease) or an operating lease (capital rental). A financial lease is one where the legal owner of an asset (lessor) passes the economic ownership to the user of the asset (lessee), who then accepts the operating risks and receives the economic benefits from using the asset in a productive activity. Under an operating lease, the lessor is both the legal owner and the economic owner of the asset leased (rented), bearing the operating risks and receiving the economic benefits from the asset. The lessor transfers only the right to use the asset to the lessee.

    Leasing offers firms the possibility to acquire the right to use capital assets under terms that differ from those prevailing through other financial instruments. The recording of leased assets in the Canadian System of National Accounts is ownership-based rather than user-based. The separation of capital ownership, in particular legal ownership, from the use of capital assets poses challenges to productivity measurement. To obtain consistent productivity measures at an industry level, leased and rented capital assets must be reallocated from owners’ accounts to users’ accounts. By using the General Index of Financial Information (GIFI) corporate balance sheets and detailed input-output tables, this paper tests the robustness of existing practices of data collection on leased and rented capital.

    Release date: 2014-07-22
  • 2. Private and Public Investment in Canada, Intentions
    Journals and periodicals: 61-205-X
    Description:

    This publication presents capital and repair expenditures on construction and on machinery and equipment for divisions and industries at the Canada level and by division at the provincial level. The report also provides the split between private and public investment. The tabulations focus on capital spending intentions for the coming year, preliminary estimates of actual investment for the current year and the actual investment for the previous year. The investment data are gathered from about 25,000 establishments and establishment groups in Canadian businesses, institutions and governments.

    Release date: 2014-02-28
Reference (1)

Reference (1) ((1 result))

  • 1. Aboriginal Peoples Technical Report, National Household Survey, 2011 Archived
    Surveys and statistical programs – Documentation: 99-011-X2011002
    Description:

    The 2011 NHS Aboriginal Peoples Technical Report deals with: (1) Aboriginal ancestry, (2) Aboriginal identity, (3) Registered Indian status and (4) First Nation/Indian band membership.

    The report contains explanations of concepts, data quality, historical comparability and comparability to other sources, as well as information on data collection, processing and dissemination.

    Release date: 2014-05-28
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