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in a given territory; (ii) ecological: measure- ship: contents relevant to governance and Figure 2 provides a better understand- is worth noting that the marine ecosys-
ment of its integrity, health and ecological allocation of degradation costs (UN, 2021). ing of the relationships between the ac- tem must be evaluated in the aforemen-
condition; (iii) benefit to society: benefits However, the integration of variables counts and the considered ecosystems. It tioned scope.
to people, the economy and society – it characterized as stocks (generally covering
also encompasses an economic bias when ecosystem data) to flow variables (especially
incorporating ecosystem services; (iv) asset monetary ones) is not trivial, which calls at- Figure 2. The relationship between SEEA-EA accounts
value: assets that provide services and ben- tention and highlights the great potential of
efits in the future, depending on their eco- the accounting system under development. ECOSYSTEM TYPES
logical status and social demands for eco- Table 2 presents the relationships of the SEE- Forests I Wetlands I Coral reefs I Agricultural land I ...
system services; and (v) institutional owner- EA accounts, in physical and monetary terms. ACCOUNTS
Opening and closing area
Table 2. Ecosystem accounts Extent account Ecosystem conversions
Account Variables Proposal

Ecosystem expansion Physical Indicators of composition and change in Condition account Opening and closing condition
ecosystem types
Ecosystem condition Physical Measuring an ecosystem’s ability to provide Ecosystem services Supply & Use Provisioning / Regulating & maintenance /
different ecosystem services; ecological flow accounts Cultural services
integrity (Physical & Monetary Used by: Business / Governments / Households
Flow of ecosystem services Physical TRUs record the flows of final ecosystem
services provided by ecosystem assets and
Monetary ecosystem Opening and Closing Values
used by economic units asset account Ecosystem enhancement and Ecosystem degradation
Record of flows of intermediary services
between ecosystem assets Source: UN (2021)
Flow of ecosystem services Monetary Ecosystem service estimates are based on
estimating prices of individual ecosystem
services multiplied by the physical quantities 4. Final considerations
recorded in the physical ecosystem services
The scope of this chapter was to present a the analyses resulting from such modeling
flow account
Monetary ecosystem assets Monetary Record information on inventories and concise review of the literature regarding the enable, for example, the alteration, or else,
main methodologies used to account for the the creation of more efficient public policies
changes in asset inventories economy related to the sea and quantify its for coastal zones and coastal municipalities.
It is based on the monetary assessment of impacts in pioneer and emerging countries in Among the methods mentioned, two stand
ecosystem services based on the VPL (NPV) this theme. The main objectives that justify out, namely: Model IO and the System of
Changes in asset values due to ecosystem the measurement of the contribution, quan- National Accounts. Although they have their
enhancement or degradation are also tification and analysis of the inherent impacts limitations, such as the non-incorporation of
occur within the scope of decision-making behavioral changes of the agents, they are
included
by government actors, players and society. still the most used and with great predictive
Source: Adapted from the UN (2021) By transforming data into information, capacity, making use of National Accounts.

66 ECONOMIA AZUL Economy and the Sea: Methods and Indicators 67
66 BLUE ECONOMY