Annual Survey of the Aquaculture Industry (AQUA)

Expense of establishment, type

Expense refers to the decrease in economic benefits or service potential, during the reporting period, in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to owners.

Establishment refers to the level at which accounting data required to measure production is available (principal inputs, revenues, salaries and wages). The establishment, as a statistical unit, is defined as the most homogeneous unit of production for which the business maintains accounting records from which it is possible to assemble all the data elements required to compile the full structure of the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.

The data for this variable are reported using the following classifications and/or lists:

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