| 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 salaries | BLS 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 employees | Establishment | |
| Employer contributions for social insurance | Federal budget data | None | Social Security Administration and BLS tabulations. |
| Other labor income | Trade association data and IRS tabulations of business tax returns | None | Census Bureau and IRS tabulations. |
| Proprietors' income with inventory valuation adjustment: | |||
| Farm | Department of Agriculture farm statistics | Establishment | |
| Nonfarm: | |||
| Proprietors' income | IRS tabulations of business tax returns | Company | Assumed to be equivalent to an establishment-industry distribution. |
| Inventory valuation adjustment | BLS prices and Census Bureau inventory data | Establishment | |
| Rental income of persons | Census Bureau American Housing Survey, BLS Consumer Expenditures Survey, and IRS tabulations of business and individual tax returns | Establishment | |
| Corporate profits with inventory valuation adjustment: | |||
| Corporate profits before tax | IRS tabulations of business tax returns | Company | Census Bureau and Department of Energy data relating company-industry and establishment-industry data. |
| Inventory valuation adjustment | BLS prices and Census Bureau inventory data | Establishment | |
| Net interest: | |||
| Corporate | IRS tabulations of business tax returns | Company | None. |
| Noncorporate | IRS tabulations of business tax returns | Company | Assumed to be equivalent to an establishment-industry distribution. |
| Business transfer payments | Trade association data and IRS tabulations of business tax returns | Company | Industry-specific payments are assigned to those industries; others are based on IRS industry distribution. |
| Indirect business tax and nontax liability | Federal budget data and Census Bureau data on State and local governments | None | Industry-specific payments are assigned to those industries; property taxes are based on BEA capital stock distribution. |
| Subsidies less current surplus of government enterprises | Federal budget data and Census Bureau data on State and local governments | Establishment | |
| Capital consumption allowances: | |||
| Corporate | IRS tabulations of business tax returns | Company | Same as corporate profits before tax. |
| Noncorporate | IRS tabulations of business tax returns | Company | Assumed to be equivalent to an establishment-industry basis. |
BLS Bureau of Labor Statistics
IRS Internal Revenue Service
