Clearly, the work-put-in-place method tracks the actual use of inputs most closely; in
fact, it is also the method recommended by the 1993 System of National Accounts for
government purchases of most goods with long production processes. Nominally, this is
also the method most widely applied by the countries in this study. However, a literal
application of this method is difficult for two reasons: first, strictly speaking it requires
data on private sector inventories; second, government budget data are usually derived
from Treasury accounts, which are in cash terms