NA/43 Valuation principles in supply and use tables and in the sectoral accounts

Keuning, Steven J. (1991).In many instances, the valuation of transactions in goods and services in the national accounts poses a problem. The main reason is that the price paid by the purchaser deviates from the price received by the producers. The paper discusses these problems and demonstrates that different valuations should be used in the supply and use tables and in the sectoral accounts.