Explanation:

accounts form a systematic interlocking framework containing consistent estimates of significant aggregates and components for the economy and for major economic “sectors,” or groupings of like decisionmaking units. The sector tables are built on accounting principles, showing the transactions among sectors and distinguishing the main types of economic activity: production, consumption, and capital formation and its financing. The capital account may be elaborated in the direction of showing detailed flows-of-funds among sectors, and related to balance sheets and wealth statements for successive points in time.