INTERNATIONAL IRRIGATION MANAGEMENT INSTITUTE (IIMI)
Water accounting, which is being developed under the System-Wide Initiative on Water Management (SWIM) of the Consultative Group on International Agricultural Research (CGIAR), is a procedure for analyzing the uses, depletion, and productivity of water in a water basin context.
Molden, David · 1970

Abstract
This paper presents a conceptual framework for water accounting and provides generic terminologies and procedures to describe the status of water resource use and the consequences of water resource-related actions. The framework applies to water resource use at three levels: a use level, such as an irrigated field or household; a service level, such as an irrigation or water supply system; and a water basin level, which may include several uses. Water accounting terminology and performance indicators are developed and presented with examples at all three levels. The concepts and terminologies presented are developed to support a number of activities, including: identifying opportunities for water savings and increasing water productivity; developing a better understanding of present patterns of water use and the impacts of interventions; improving communication among professionals and with non-water professionals; and improving the rationale for allocation of water among uses. It is expected that, with further application, these water accounting concepts will evolve into a robust, supporting methodology for water basin analysis. Includes references. (Author abstract, modified)
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