Corporate Profits: Profits Before Tax, Profits Tax Liability, and Dividends. Methodology Papers: U.S. National Income and Product Accounts

摘要

The report covers methodology for preparing annual and quarterly corporate profits estimates in the U.S. national income and product accounts (NIPA's), including profits before tax, profits tax liability, and dividends, capital consumption adjustment, and inventory valuation adjustment are also defined. It also shows location of profits measures in NIPA tables, sources of estimates, adjustments to Internal Revenue Service tax data, selected differences in financial, tax, and national income and product accounting, and sample corporate tax forms.