For a generalized understanding of the reflection of the processes of distribution and redistribution of income and their results, expressed in the formation of disposable income of the economy, these processes can be reflected in the summary account.
The consolidated income distribution account reflects the distribution and redistribution of a country’s income at the level of the economy as a whole, taking into account relations with other countries. It is compiled on the basis of the development of indicators of the accounts of the primary and secondary distribution of income.
The resource portion of the account shows income from productive activities (gross profit of the economy, remuneration of employees, taxes on production and imports) and other types of income received from redistributive operations, taking into account income from other countries (income from property, business income and current transfers). The use reflects subsidies, as well as the transfer of income from property, business income and current transfers to others. Countries. The balancing item of the account is gross disposable national income.
Revenue streams are recorded in the account on a gross basis. For example, if there are, on the one hand, income, on the other hand, payments of income from property, then they will be shown separately in resources and in use.
Revenue Distribution Account (current prices, RUB billion)
| Use | Resources |
| 7. Subventions for production and import Income from property transferred to the “rest of the world” current transfers, transferred to the “rest of the world” gross national disposable income (clauses 6 – clauses 7 – 8 – 9) | Gross profits of the economy Wages of workers Taxes on production and imports Income from property received from the “rest of the world” Current transfers received from the “rest of the world” |
| 11. Total (item 7 + p.8 + p.9 + p.10) | 6. Total (item 1 + p.2 + p.3 + p.4 + p.5) |
Gross national disposable income is the balancing article of the income distribution accounts and is calculated as the difference between all income received (total resources) and transferred income (negative in the “Usage” section of the account). It reflects the capacity to meet needs and savings as a result of a given year’s work.