This Manual clarifies the conceptual issues concerning stocks and flows of fixed capital and provides practical guidelines for estimation. The Manual also deals with the definition and measurement of "capital services" which measure the contribution of capital assets into the production process....

Capital - in particular of the physical sort - plays several roles in economic life: it constitutes wealth and it 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...