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Table 1 Additional 'depreciation' charges, reported and true balance in real Swiss francs per capita—summary statistics per canton (1980–2012)

From: How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons

Canton N Additional 'depreciation' charges (AD) Reported balance (BR) True balance (B = BR + AD)
   F Mean Std. dev. Min Max Mean Std. dev. Min Max Mean Std. dev. Min Max
AG 19 9 4 9 0 27 83 178 − 147 439 81 805 − 3035 902
AI 34 28 168 159 0 780 50 60 − 37 192 239 194 − 79 800
AR 34 11 43 201 0 1173 1 526 − 1180 2546 51 233 − 458 827
BE 27 22 129 187 0 550 − 154 415 − 1054 300 − 117 499 − 2196 324
BL 33 27 95 198 0 941 60 231 − 263 693 191 302 − 257 822
BS 19 0 0 0 0 0 683 665 − 494 2083 384 1150 − 3151 1788
FR 18 1 14 59 0 250 251 813 − 131 3469 170 243 − 215 634
GE 28 1 63 333 0 1764 − 309 955 − 1726 1829 − 262 948 − 1719 1868
GL 34 12 74 151 0 648 41 372 − 551 1919 169 530 − 821 1912
GR 26 14 178 471 0 2438 196 559 − 794 1951 358 603 − 418 2201
JU 34 6 21 57 0 263 21 581 − 805 3144 − 147 273 − 899 246
LU 26 18 46 61 0 210 172 540 − 315 2603 126 269 − 378 686
NE 34 0 0 0 0 0 − 201 272 − 1342 90 42 241 − 655 416
NW 34 24 260 371 0 1559 49 136 − 231 510 256 355 − 239 1179
OW 28 17 154 197 0 717 161 713 − 224 3758 232 248 − 216 887
SG 17 0 0 0 0 0 127 207 − 273 659 44 300 − 504 636
SH 24 12 72 137 0 573 69 327 − 382 1343 132 270 − 411 767
SO 32 15 72 163 0 819 − 139 671 − 1910 2356 − 143 479 − 1019 793
SZ 27 27 143 102 17 373 123 460 − 929 1001 211 421 − 571 1105
TG 32 20 35 103 0 563 58 174 − 229 368 71 197 − 262 428
TI 34 5 64 207 0 901 11 442 − 965 914 20 478 − 988 1037
UR 30 18 552 635 0 2819 166 318 − 285 1131 627 631 − 304 1728
VD 34 12 42 97 0 472 − 127 399 − 796 535 − 60 458 − 871 705
VS 31 9 86 145 0 408 134 835 − 472 4504 167 356 − 416 842
ZG 34 31 286 193 0 766 463 471 − 174 1652 613 605 − 126 2370
ZH 32 5 2 6 0 16 12 390 − 1227 1079 − 10 369 − 1177 631
Overall 755 344 113 252 0 2819 61 520 − 1909 4504 129 514 − 3151 2370
  1. Column N indicates the number of years during which each canton applied the common chart of accounts. Column F reports the absolute frequency of additional depreciation charges, i.e. the number of years at the end of which AD were recorded (thus N > F). The central panel shows the balance as it was reported by the cantons BR, i.e. the balance marred by additional depreciation charges. The right panel shows the corrected true balance B, i.e. the balance that would have been reported if AD had not been booked. Corrections were also made to suppress operations on cookie-jar reserves and exceptional operating revenues and operating expenses. Cantons are ranked according in alphabetical order
  2. Source: Swiss cantons’ financial statements; compilation by the authors