Capital - in particular of the physical sort - plays several roles in economic life: it constitutes wealth and it provides services in production processes. Capital is invested, disinvested and it depreciates and becomes obsolescent and there is a question how to measure all these dimensions of capital in industry and national accounts. The present revised Capital Manual is the first comprehensive guide to the approaches toward capital measurement. It is directed at statisticians, researchers and analysts and aims at giving practical advice while providing theoretical background and an overview of the relevant literature.The manual comes in three parts - a first part with a non-technical description with the main concepts and steps involved in measuring capital; a second part directed at implementation and a third part outlining theory and a more complete mathematical formulation of the measurement process.
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