The "NIPA Handbook" begins with introductory chapters that describe the fundamental concepts, definitions, classifications, and accounting framework that underlie the national income and product accounts (NIPAs) of the United States and the general sources and methods that are used to prepare the NIPA estimates. It continues with separate chapters that describe the sources and methods that are used to prepare the expenditure and income components of the accounts and presents an appendix that defines each entry in the seven summary NIPA accounts and a glossary of terms that are associated with the NIPAs. The Handbook is intended to be a living reference that can be updated to reflect changes in concepts or methodology as they are introduced into the NIPAs.

This release of the NIPA Handbook updates the existing chapters to reflect the 2017 annual update of the NIPAs and incorporates a new chapter 12 for Rental Income of Persons. Additional chapters will be incorporated as they become available.

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