The asset account for standing timber resources provides information on the level of standing timber stocks in Swiss forests as well as changes in these stocks through increments, extraction, reclassifications, etc. It is established in physical value and in monetary value. The value of standing timber is calculated by subtracting harvest costs from potential raw timber revenues. If for a given area this value is positive and if it is not a forest reserve, then the stock is economic and monetarized; otherwise, the stock is non-economic and is not monetarized.
The asset account for standing timber resources is the first example of asset accounting for natural resources in Switzerland. This account is compiled by the FSO in the scope of the Economic accounts for forestry (EAF).