Table 5.—Major Sources for Current-Dollar Gross Product Originating by Industry

Component Major source data Industrial distribution
Distribution available in source data Data or assumption used if establishment-industry distribution is not available in source data
Compensation of employees:
Wages and salariesBLS tabulations of wages and salaries of employees covered by State unemployment insurance and Office of Personnel Management data on wages and salaries of Federal Government employeesEstablishment
Employer contributions for social insuranceFederal budget dataNone Social Security Administration and BLS tabulations.
Other labor incomeTrade association data and IRS tabulations of business tax returnsNoneCensus Bureau and IRS tabulations.
Proprietors' income with inventory valuation adjustment:
FarmDepartment of Agriculture farm statisticsEstablishment
Nonfarm:
Proprietors' incomeIRS tabulations of business tax returns CompanyAssumed to be equivalent to an establishment-industry distribution.
Inventory valuation adjustmentBLS prices and Census Bureau inventory dataEstablishment
Rental income of personsCensus Bureau American Housing Survey, BLS Consumer Expenditures Survey, and IRS tabulations of business and individual tax returnsEstablishment
Corporate profits with inventory valuation adjustment:
Corporate profits before taxIRS tabulations of business tax returns CompanyCensus Bureau and Department of Energy data relating company-industry and establishment-industry data.
Inventory valuation adjustmentBLS prices and Census Bureau inventory dataEstablishment
Net interest:
CorporateIRS tabulations of business tax returnsCompanyNone.
NoncorporateIRS tabulations of business tax returnsCompanyAssumed to be equivalent to an establishment-industry distribution.
Business transfer paymentsTrade association data and IRS tabulations of business tax returnsCompanyIndustry-specific payments are assigned to those industries; others are based on IRS industry distribution.
Indirect business tax and nontax liabilityFederal budget data and Census Bureau data on State and local governmentsNone Industry-specific payments are assigned to those industries; property taxes are based on BEA capital stock distribution.
Subsidies less current surplus of government enterprisesFederal budget data and Census Bureau data on State and local governmentsEstablishment
Capital consumption allowances:
CorporateIRS tabulations of business tax returnsCompanySame as corporate profits before tax.
NoncorporateIRS tabulations of business tax returnsCompanyAssumed to be equivalent to an establishment-industry basis.

BLS Bureau of Labor Statistics

IRS Internal Revenue Service