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Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to a conceptual problem in social accounting practice, when the attempt is made to estimate the new value added by Gross Output, or the value of total investments. ==What is the problem?== In the case of a small individual business, it is unlikely that an expenditure of funds, an input or output, or an income from production will be counted twice. If it happens, that's usually just bad accounting (a math error), or else a case of fraud. But things are more complicated when we aggregate the accounts of many enterprises, households and government agencies ("institutional units" or transactors in social accounting language). Here, a conceptual problem arises. The basic reason is that the ''income'' of one institutional unit is the ''expenditure'' of another, and the ''input'' of one institutional unit is the ''output'' of another. If therefore we want to measure the total value-added by all institutional units, we need to devise a consistent procedure for ''grossing and netting'' the incomes and outlays of all units, within a system of transactors. Lacking such a system, we would end up double counting incomes and expenditures of interacting units, exaggerating the quantity of value-added or investments.〔Francois Lequiller & Derek Blades, ''Understanding National Accounts''. Paris: OECD, 2006, p. 15.〕 To estimate the annual net output of a country, for example, the cost of goods and services used up is deducted from gross revenue, all flows are valued uniformly, and flows which fall outside the production boundary are excluded. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Double counting (accounting)」の詳細全文を読む スポンサード リンク
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