Other accumulation entries cover transactions and other economic flows not taken into account elsewhere which change the quantity or value of assets and liabilities.

They include consumption of fixed capital and acquisitions less disposals of non-produced non-financial assets; other economic flows of non-produced assets, such as discovery or depletion of subsoil resources or transfers of other natural assets to economic activities; the effects of non-economic phenomena such as natural catastrophes and political events (wars for example); and holding gains or losses due to changes in prices.