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Ocean environmental asset accounts are a fundamental component of the Ocean Accounts Framework presented in the GOAP Technical Guidance. The Ocean Accounts Framework, as illustrated in Figure 1, is designed to be compatible with a number of international statistical frameworks and standards^[1]. Ocean assets are represented in the ‘Environmental assets’ box (a) of Figure 1. They include ecosystem assets as defined by the SEEA EA^[6^2] and individual environmental assets as defined by the SEEA CF^[7^3].

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Figure 1: General structure of the Ocean Accounts Framework as presented in the GOAP Technical Guidance. *In the Figure, ocean assets are described as ‘Environmental assets’.

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The global ocean datasets listed in the Inventory are intended to support the development of accounts for the extent and condition of ecosystem assets and the quantity and quality of individual environmental assets. To enable integration of both types of assets into one set of ocean asset accounts, the GOAP Technical Guidance combines ecosystem and individual environmental assets in three physical asset account tables: physical asset extent accounts, physical asset condition accounts (using biophysical variables) and summary asset condition accounts (using condition indicators). These are the accounts tables that the Inventory and Guide aim to inform. The physical asset accounts tables are included in Annex II for reference. It should be noted that some ocean assets can also be presented in monetary accounts (see GOAP Technical Guidance section 2.3.5). However, the current version of the Inventory and this Guide focus only on physical asset accounts.

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