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Personal Income and Outlays
Bureau of Economic Analysis
The Personal Income and Outlay Account (Account 3 of NIPA) shows total personal income received by persons from all sources. It includes income received from participation in production as well as from government and business transfer payments. It is the sum of compensation of employees (received), supplements to wages and salaries, proprietors' income with inventory valuation adjustment (IVA) and capital consumption adjustment (CCAdj), rental income of persons with CCAdj, personal income receipts on assets, and personal current transfer receipts, less contributions for government social insurance. The result is disposable personal income, the total after-tax income that is available for spending or saving.