Publication Measuring Capital Stock in Germany - Slightly abridged version of a paper

This treatise describes calculations of fixed assets or capital stock and consumption of fixed capital in the context of national accounts in Germany. To start with, we explain the terms used, followed by an overview of fixed assets and consumption of fixed capital estimations, and then we present the Perpetual Inventory Method as the principal method used. We explain both the mathematical model applied in Germany and the computational implementations based on Excel and Visual Basic for Applications. The treatise ends with a description of the data base and the results of capital stock and consumption of fixed capital estimations that were obtained in the context of the 2005 revision of national accounts and the 2006 backward calculations.

Author: Dr. Oda Schmalwasser, Michael Schidlowski

Article published in "WISTA – Scientific Journal", 11-2006