Grouping stocks and flows in the accounts

3.36    2008 SNA groups flows and stocks according to the classification of transactions, other flows, and entries related to stocks of assets and liabilities. The classification of transactions and other flows has five headings at the highest level, dealing with transactions in products, transactions showing how income is distributed and redistributed within the SNA, transactions in non-produced assets, financial assets and liabilities, and other accumulation entries.

3.37    In general, flows and stocks are entered either in the accounts of the institutional units that own or owned the goods and assets involved; the accounts of units that deliver or take delivery of services; or the accounts of units that provide labour and capital or use them in production.