Property-type Income

Property-type income comprises proprietors' income and other capital charges.

Proprietors' income includes income of unincorporated establishments, rental income of persons, proprietors' inventory valuation adjustment, and non-corporate capital consumption allowance (CCA).

For other private industries, capital charges include corporate profits before taxes, net interest, corporate inventory valuation adjustment, corporate capital consumption allowance (CCA), business transfer payments, and subsidies.

For government industries, other capital charges comprise subsidies less current surplus of government enterprises and the consumption of fixed capital.