| Component | Major source data | Industrial distribution | |
| Distribution available in source data | Data or assumption used if distribution by establishment 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 | Department of Labor tabulations of pension plans, HCFA and BLS data on health insurance, trade association data for other types | None, except pensions | BLS employer cost for employee compensation. |
| 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 distribution. |
| Inventory valuation adjustment | BLS prices and IRS 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 company-establishment employment matrix and Department of Energy establishment data for energy companies. |
| Inventory valuation adjustment | BLS prices and IRS inventory data | Establishment | |
| Net interest: | |||
| Corporate | IRS tabulations of business tax returns | Company | Same as corporate profits before tax starting in 1987; previously none. |
| Noncorporate | IRS tabulations of business tax returns | Company | Assumed to be equivalent to an establishment distribution. |
| Business transfer payments | IRS tabulations of business tax returns | Company | Industry-specific payments are assigned to those industries; other are based on IRS company 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 distribution. |
| Government consumption of fixed capital | BEA capital stock estimates | Type of agency | |
BEA Bureau of Economic Analysis
BLS Bureau of Labor Statistics
HCFA Health Care Financing Administration
IRS Internal Revenue Service
