Handbook of National Accounting
                      Integrated
                Environmental
                    and Economic
                  Accounting
               An Operational Manual
                
                       United Nations
                                                                                                            ST/ESA/STAT/SER.F/78
                            United Nations
                            Department of Economic and Social Affairs
                            Statistics Division
                            United Nations Environment Programme
                            Economics and Trade Unit
                 UNEP       Division of Technology, Industry and Economics
                 Studies in Methods                                            Series F, No. 78
                 Handbook of National Accounting
                 Integrated Environmental and
                 Economic Accounting
                 An Operational Manual
                 United Nations
                 New York, 2000
                             NOTE
                Symbols of United Nations documents are composed of capital letters com-bined
             with figures.
                The designations employed and the presentation of material in this publication
             do not imply the expression of any opinion whatsoever on the part of   the Secretariat of
             the United Nations concerning the legal status of any country, territory, city or area or of
             its authorities, or concerning the delimitation of its frontiers or boundaries.
                Where the designation country or area appears, it covers countries, territories
             or areas.
                          ST/ESA/STAT/SER.F/78
                         United Nations publication
                          Sales No. E.00.XVII.17
                           ISBN 92-1-161431-7
                        Copyright  United Nations, 2000
                           All rights reserved