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【正文】 icult. Though some experts call for their inclusion in environmentally adjusted accounts, typically neither the economic value nor the degradation of these services is included. On the other hand, however, the alternate goods and services needed to replace them—water treatment plants, for example—do contribute to GDP, which can be rather misleading. Still another problem is that national ine accounts treat the depreciation of manufactured capital and natural capital differently. Physical capital—a building or a machine, for instance—is depreciated in accordance with conventional business accounting principles, while all consumption of natural capital is accounted for as ine. Thus the accounts of a country that harvests its forests unsustainably will show high ine for a few years, but will not reflect the destruction of the productive forest asset. While opinions vary on how to depreciate natural capital, they converge on the need to do so. Which Indicators Are Useful? Some proponents advocate simple “flag” indicators to alert policymakers to the broad role of the environment in the economy, for example, paring conventional GDP with environmentally adjusted GDP, or conventional savings with socalled “genuine” savings that account for environmental factors. Both of these indicators can provide valuable warnings of the impacts of environmental degradation on an economy. However, such flags are less useful in determining the source of environmental harm or identifying a policy response. For this reason, many economists place primary importance not on the bottom line, but on the underlying data used to build environmental accounts. These data can help answer such questions as how natural catastrophes like the fires that raged in Indonesia in the summer of 1998 may affect economic growth, or how environmental protection policies such as green taxes may affect the economy. Who Is Doing This? Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States. One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant
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