The distribution and use of income accounts consist of a set of articulated accounts showing how incomes are:

(a) generated by production;

(b) along with property income, distributed to institutional units with claims on the value added created by production;

(c) redistributed among institutional units, mainly by government units through social security contributions and benefits and taxes; and

(d) eventually used by households, government units or non-profit institutions serving households (NPISHs) for purposes of final consumption or saving.