Including finance lease liabilities in public sector net debt (Record no. 105905)

MARC details
000 -LEADER
fixed length control field 01087cam a2200217 4500
001 - CONTROL NUMBER
control field ##L135076
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060922n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u135076
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Chesson, Adrian
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Office for National Statistics
9 (RLIN) 2210
245 00 - TITLE STATEMENT
Title Including finance lease liabilities in public sector net debt
Remainder of title PFI and other
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. For the first time, estimates of imputed finance lease liabilities, the majority of which are associated with PFI projects, have been included in the Public Sector Finances First Release. Discusses the characteristics of a finance lease, and how liabilites under them are recorded. Also looks at measurement issues faced by compilers of national accounts and public sector finances.
590 ## - LOCAL NOTE (RLIN)
Local note IKA031006
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Maitland-Smith, Fenella
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.statistics.gov.uk/cci/article.asp?id=1638">https://www.statistics.gov.uk/cci/article.asp?id=1638</a>
Public note View the article free of charge at www.statistics.gov.uk...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
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    Dewey Decimal Classification     Virtual Virtual Online 22/09/2006   L135076 135076-1001 06/08/2019 1 06/08/2019 Book