Table 1
Sequence of accounts Canadian System of National Accounts (CSNA) 2012

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Table 1
Sequence of accounts CSNA 2012
Sequence of accounts Key variables Balancing entry CSNA2012 account CSNA2012 product
Production Account Gross domestic product at basic prices, output, intermediate consumption, taxes on products Value-added Annual Input-Output Tables Monthly GDP by Industry
Goods and Services Account Final consumption expenditure, gross fixed capital formation, change in inventories, imports and exports of goods and services, final domestic demand GDP at market prices, GDP at market prices in volume terms Expenditure-based GDP Quarterly GDP by Income and by Expenditure
Generation of Income Compensation of employees, operating surplus, mixed income, taxes less subsidies on products, consumption of fixed capital Gross domestic product at market prices Income-based GDP Quarterly GDP by Income and by Expenditure
Allocation of Primary Income1 Compensation of employees, net operating surplus, net mixed income, consumption of fixed capital, property income paid and received Gross national income, net national income, Current Accounts Quarterly GDP by Income and by Expenditure
Secondary Distribution of Income1 Current transfers and social contributions paid and received Net disposable income
Use of Disposable Income1 Final consumption expenditure Net saving
Capital Account1 Gross fixed capital formation and inventory investment, capital transfers, consumption of fixed capital Net lending or borrowing Capital Accounts Quarterly GDP by Income and by Expenditure
Financial Account1 Acquisitions less disposals of financial assets, incurrence less repayment of financial liabilities Net financial investment (equals net lending or borrowing) Financial Flow Accounts Quarterly Financial Flow Accounts
Revaluation and Other Changes in Volume of Assets Account1 Revaluations of assets and liabilities, discoveries and destruction of assets Net other changes in volume of assets, net capital gains or losses Revaluation and Other Changes in Assets Account Quarterly Revaluation and Other Changes in Assets Account
Balance Sheet Account1 Stock values of financial assets and liabilities, gross and net capital stocks, net financial position, national wealth National net worth, net worth by sector National Balance Sheets Quarterly National Balance Accounts
Note:
1. Available for each of the institutional sectors outlined in Section 4.
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