General government deficit
General government deficit is defined as the fiscal position of government after accounting for capital expenditures. "Net lending" means that government is providing financial resources to other sectors, while "net borrowing" means that government requires financial resources from other sectors. General government net lending is calculated as: gross savings plus net capital transfers (receivable minus payable) minus gross capital formation, followed by the subtraction of acquisitions minus disposals of non-produced, non-financial assets. This indicator is measured as a percentage of GDP. Data are under System of National Accounts (SNA 1993) for all countries except for Australia and United States (SNA 2008).