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OECD Manual on Measuring Capital: Measurement of Capital Stocks, Consumption of Fixed Capital and Capital Services
The nature of capital and its contribution to production have long been contentious issues for economists and the measurement of capital is one of the more difficult tasks facing statisticians. This Manual serves to clarify the conceptual issues concerning stocks and flows of fixed capital and provides practical guidelines for estimation. The Manual also deals with the definition and measurement of "capital services" which measure the contribution of capital assets into the production process. The Manual thus provides a link with the OECD Manual on Productivity Measurement .