Abstract
9.1. The purpose of the use of income account is to show how households, government units and non-profit institutions serving households (NPISHs) allocate their disposable income between final consumption and saving. There are two versions of the use of income account that correspond to two concepts of disposable income and consumption. In the first version, shown in table 9.1, attention is focused on disposable income and the expenditure on consumption goods and services that can be met out of that income. In the second version, shown in table 9.2, attention is focused on the consumption goods and services acquired and used by institutional units, especially households, whether acquired by expenditure or by social transfers in kind.Table 9.1.Account II.4.1: Use of disposable income accountUsesResourcesS.1S.15S.14S.13S.12S.11S.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and service account;Rest of the world account;Total economyNPISHsHouseholdsGeneral governmentFinancial corporationsNonfinancial corporationsTransactions and balancing itemsNonfinancial corporationsFinancial corporationsGeneral governmentHouseholdsNPISHsTotal economyRest of the world accountGoods and service accountTotalB.6gDisposable income, gross1853238812064318541854B.6nDisposable income, net48223581164401632163213991399161015368P.3Final consumption expenditure1399139912431243161015212P.31Individual consumption expenditure12431243156156156P.32Collective consumption expenditure1561561101100110D.8Adjustment for the change in net equity of households on pension funds11I1011455455272022021185B.8gSaving, gross23323324160−101148B.8nSaving, net−41−41B.12Current external balanceTable 9.2.Account II.4.2: Use of adjusted disposable income accountUsesResourcesS.1S.15S.14S.13S.12S.11s.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and service accountRest of the world accountTotal economyNPISHsHouseholdsGeneral governmentFinancial corporationsNon-financial corporationsTransactions and balancing itemsNon-financial corporationsFinancial corporationsGeneral governmentHouseholdsNPISHsTotal economyRest of the world accountGoods and service accountTotalB.7gAdjusted disposable income, gross1853217614342718541854B.7nAdjusted disposable income, net482214613922416321632139913991243156P.4Actual final consumption13991399124312431243P.41Actual individual consumption12431243156156156P.42Actual collective consumption1561561101100110D.8Adjustment for the change in net equity of households in pension funds1111011455455272022021B.8gSaving, gross23323324160− 101148B.8nSaving, net− 41− 41B. 12Current external balance
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