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Zur Prognose der Abschreibungen

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  • Boysen-Hogrefe, Jens

Abstract

Abschreibungen messen die Wertminderung von Vermögensgegenständen. In den Volkswirtschaftlichen Gesamtrechnungen (VGR) fließen Abschreibungen an verschiedener Stelle ein. So sind sie Bestandteil der Verteilungsrechnung, werden für die Ermittlung der Wertschöpfung von Nichtmarktproduzenten und verwendungsseitig der Konsumausgaben des Staates herangezogen oder für die Berechnung des Nettoanlagevermögens. In der laufenden Konjunkturanalyse und -prognose spielt die Prognose der Abschreibungen insbesondere für die Verteilungsrechnung eine Rolle. Im Folgenden wird gezeigt, wie sich Abschreibungen im Rahmen von Konjunkturprognosen konsistent fortschreiben lassen.

Suggested Citation

  • Boysen-Hogrefe, Jens, 2023. "Zur Prognose der Abschreibungen," Kiel Insight 2023.12, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwbox:281056
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    References listed on IDEAS

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    1. Wolfgang Nierhaus, 2022. "BIP-Deflator revisited," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(05), pages 55-57, May.
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