Annex II: Physical ocean asset account tables

To enable integration of ecosystem and individual environmental assets into one set of ocean asset accounts, the GOAP Technical Guidance combines both types of assets in three physical asset accounts tables: physical asset extent accounts (Table 6), physical asset condition accounts (using biophysical variables) (Table 7) and summary asset condition accounts (using condition indicators) (Table 8). These are the accounts tables that the Global Ocean Asset Data Inventory and Guide aim to inform.

Table 6: Physical asset extent account. (Example table, could be expanded to include several different ecosystem assets and individual environmental assets.)

	Ecosystem assets			Individual environmental assets
	Mangroves	Seagrass	Coral reef	Minerals	Fish stocks
Opening stock
+ Additions to stock
Managed expansion
Natural expansion
Reclassifications
Discoveries
Reappraisals (+)
TOTAL additions to stock
– Reductions in stock
Managed regression
Natural regression
Reclassifications
Extractions/harvesting
Reappraisals (-)
TOTAL reductions in stock
= Closing stock
Measurement Units	Area	Area	Area	Weight, litres	Weight, number

Notes: Darkly shaded areas represent undefined measures for ecosystem assets (extractions/harvesting) and expansion of minerals stocks. Terminology still requires harmonization between SEEA CF and SEEA EA. For example, extraction/harvesting refers to individual environmental assets in the SEEA CF. Ecosystem assets are treated in the SEEA EA like land cover types, which are added to and reduced by area through managed/natural expansion/regression.

Table 7: Physical asset condition account by marine basic spatial unit (MBSU) for each depth layer at end of accounting period. (Example table, could be expanded to include several different ecosystem assets and individual environmental assets, as well as different condition variables.)

	Variable Examples	Ecosystem assets			Individual environmental assets
	Variable Examples	Mangroves	Seagrass	Coral reef	Minerals	Fish stocks
Area	ha
Acidification	pH
Eutrophication	BOD, COD, Chlorophyll-A
Temperature	°C
Plastics	g/m³
Quality	Appropriate measure
Accessibility	km from population centre
Biodiversity	Shannon Index
Health	Index
Repeated for end of accounting period
Repeated for change in condition

Notes: This physical asset table can be combined with other tables that record information for each spatial unit in the accounting framework, for example governance account tables (see GOAP Technical Guidance section 2.7.2, Table 16).

Table 8: Summary asset condition account by ecosystem type and individual environmental asset type at end of accounting period. (Example table, could be expanded to include several different ecosystem assets and individual environmental assets, as well as different condition indicators.)

Indexed with respect to reference condition	Indicator Examples	Reference level	Ecosystem assets			Individual environmental assets
Indexed with respect to reference condition	Indicator Examples	Reference level	Mangroves	Seagrass	Coral reef	Minerals	Fish stocks
Area	ha
Acidification	pH
Eutrophication	BOD, COD, Chlorophyll-A
Temperature	°C
Plastics	g/m³
Quality	Appropriate measure
Accessibility	km from population centre
Biodiversity	Shannon Index
Health	Index
Repeated for end of accounting period
Repeated for change in condition