Valsts valodas centra izstrādātie sociālo jautājumu, socioloģijas un statistikas termini

Konteksts: [..] Separately, ESA 95 records flows on an accrual basis, that is when economic value is created, transformed or extinguished, or when claims and obligations arise, are transformed or are cancelled (ESA 95 par. 1.57), irrespective of the time of cash payments. [..]
Avots: Decision of Eurostat on deficit and debt Recording of military equipment expenditure