Annual Survey on Rail Transportation (AR)

Asset of enterprise, category

Asset refers to resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.

Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.

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

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