404. Previous chapters have focused on various data sources that may be used to compile a BOP statement. This chapter examines the compilation process itself. The BOP worksheet is discussed, and broad issues associated with estimation and projection are described. Introduction of a BOP coding system is followed by a discussion of the relationship between the BPM and the SNA. Selection of the unit of account for the BOP and treatment of multiple exchange rates are then described. The remainder of the chapter addresses compilation issues (including treatments of mobile equipment, construction activity, household transactions, and wealthy individuals) that could have significant impacts on a number of BOP components.