## G.9 Payments for Nonproduced Knowledge-Based Capital (Marketing Assets)

## Source details

**Canonical URL:** [G.9 Payments for Nonproduced Knowledge-Based Capital (Marketing Assets)](https://www.imf.org/-/media/files/data/statistics/bpm6/gztt/g9-questionnaire.pdf)

## Other formats

- [Markdown version](/-/media/files/data/statistics/bpm6/gztt/g9-questionnaire.pdf.md)
- [Structured JSON version](/-/media/files/data/statistics/bpm6/gztt/g9-questionnaire.pdf.json)

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### Instructions and respondent information
- Respondents asked to provide answers by clicking check boxes or typing in framed textboxes that automatically expand.
- Recommended coordinated answers between national agencies responsible for national accounts and balance of payments compilation (for example, National Statistics Office and Central Bank). If only one agency provides a coordinated answer, indicate which area of macroeconomic statistics the response refers to.
- Only one response expected per submission even if survey reaches multiple contacts.
- Contact for questions: SNA-Globalization@imf.org and copy sna@un.org.
- Respondent identification fields requested:
  - Country
  - Institution/Organization
  - Name
  - Position/Title
  - Email

### Conceptual questions: scope and options
- Topic definition:
  - Under both the 2008 SNA and the BPM6, marketing assets (trademarks, brand names, logos, etc.) are classified as nonproduced non-financial assets.
  - Guidance for recording transactions related to marketing assets considered incomplete and inconsistent between both manuals.
- Two options proposed:
  - Option I: revisit treatment of marketing assets as produced non-financial assets (topic already included in the SNA research agenda (2008 SNA, Annex 4)).
  - Option II: maintain status quo (marketing assets treated as nonproduced) with more appropriate and consistent recordings in both national and international accounts.

- Key conceptual survey questions and response choices (preserve wording):
  - 3A. Do you agree that, on a conceptual basis, marketing assets (trademarks, brand names, logos) meet the SNA and BPM definitions of produced assets [1]?
    - Response options: Strongly disagree; Disagree; Neutral; Agree; Strongly agree.
    - Note: [1] Produced assets are non-financial assets that have come into existence as outputs from production processes that fall within the production boundary of the SNA (2008SNA paragraph 10.9).
    - Conditional 3B solicits explanation if respondent selects Strongly disagree or Disagree.
  - 4A. If marketing assets are produced (Option 1), do you agree with creating a new subcategory of produced assets within intellectual property products for marketing assets?
    - Response options: Strongly disagree; Disagree; Neutral; Agree; Strongly agree.
    - Conditional 4B solicits explanation if respondent selects Strongly disagree or Disagree.
  - 5A. If marketing assets are produced (Option 1), do you agree with the GN proposed treatment of sublicensing marketing assets as a type of license to reproduce, thus for those licenses that satisfy the asset requirement [2], treat as a sale of part or whole of the original to the unit holding the license to reproduce?
    - Response options: Strongly disagree; Disagree; Neutral; Agree; Strongly agree.
    - Note: [2] A license can be considered a fixed asset if will be used in production for a period in excess of one year. The 2008 SNA paragraph 10.100 provides further explanation.
    - Conditional 5B solicits explanation if respondent selects Strongly disagree or Disagree.
  - 6A. If status quo maintained (Option 2), should transactions related to the rights to use marketing assets be recorded:
    - by splitting them between services and income (the flexible option in BPM6, if information is available)
    - in services (the default solution in BPM6, if a split is not possible)
    - in income
    - 6B invites additional comments to elaborate choice.
  - 7A. If status quo maintained (Option 2), should the definition of property income be expanded to include a subcategory for payments for nonproduced, non-financial assets other than natural resources?
    - Response options: Strongly disagree; Disagree; Neutral; Agree; Strongly agree.
    - Conditional 7B solicits explanation if respondent selects Strongly disagree or Disagree.
  - 8. If Neutral, Agree or Strongly agree selected in 7A, which option do you prefer:
    - New subcategory alongside investment income and rent, which is called: ____________________
    - New subcategories for rent; rent on natural resources and rent on other non-produced non-financial assets under which marketing assets would fall.

### Practical questions: implementation, materiality, and measurement
- Capacity and timelines:
  - 9A. Can your statistical office/central bank treat marketing assets as produced and adequately measure current production and include in measures of gross fixed capital formation?
    - Response options: Yes; No.
    - 9B requests explanation and challenges if any.
  - If 9A = No:
    - 10A. Based on your organization’s medium-term strategic plan, would it be possible to adequately measure marketing assets as produced and include in measures of gross fixed capital formation after 3–5 years?
      - Response options: Strongly disagree; Disagree; Neutral; Agree; Strongly agree.
      - 10B requests explanation for response to 10A.
  - 11A. Have you undertaken research and produced experimental estimates to treat marketing assets as produced?
    - Response options: Yes; No.
    - If Yes, 11B requests a brief summary of results (more detailed responses can be sent to sna-globalization@imf.org).

- Materiality questions (international transactions and intra-MNE flows):
  - 12. Are international transactions in the rights to use marketing assets material in your jurisdiction?
    - Response options: Yes; No.
  - 13. Are outright sales/purchases of marketing assets across borders material in your jurisdiction?
    - Response options: Yes; No.
  - 14. Are intra-MNE flows of marketing assets material in your jurisdiction?
    - Response options: Yes; No.

- Current recording practice for international transactions in the right to use marketing assets:
  - 15. How do you usually record international transactions in the right to use marketing assets?
    - entire amount is recorded in services
    - entire amount is recorded in income
    - the amount is split between services and income

- Accounting standards challenge and suggestions:
  - 16. Major challenge: International Accounting Standards 38 do not recognize marketing assets as assets unless separately acquired and they satisfy general recognition and measurement conditions.
    - Respondents asked for suggestions on how to overcome such challenges (i.e., using advertising expenditures). Reference provided: https://www.iasplus.com/en/standards/ias/ias38

### Other questions and consent
- 17. Open invitation for any other comments on the guidance note.
- 18. Consent to publish responses to global consultations:
  - Response options: Yes; No.

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_Source: https://www.imf.org/-/media/files/data/statistics/bpm6/gztt/g9-questionnaire.pdf_