The volume of standing timber is a main feature of the natural resource accounts for Austria’s forests. The assets encompass the opening and closing stocks of standing timber on wooded land both in physical and monetary terms. Flow indicators accounting for the change in stocks at the beginning and at the end of a calendar year encompass net increment, timber harvests and irretrievable losses.
Flow data are obtained by approximation from the forest inventory and felling reports. In the natural resource accounts, stock complies with all timber available for wood supply, defined as the volume over bark of trees, living or dead, including all trees regardless of diameter, tops of stems, large branches and dead trees lying on the ground, providing that they can still be used for timber or fuel.
Timber stocks are accounted for annually in accordance with the land uses reported in the accounts for wooded land.