Page "Consumption of fixed capital" Paragraph 27

* interest costs incurred in acquiring fixed assets, which may consist either of actual interest paid on borrowed funds, or the loss of interest incurred as a result of investing own funds in the purchase of the fixed asset, instead of a financial asset.

Whether owned or rented, the full cost of using the fixed asset in production is thus measured by the actual or imputed rental on the asset, and not by depreciation alone.

If the fixed asset is actually rented under an operating lease or similar contract, the rental is recorded under Intermediate consumption as the purchase of a service produced by the lessor.

If the user and the owner are one and the same unit, CFC is considered to represent only part of the cost of using the asset.