Seasonally adjusted flow from BEA, NIPA, Table 3.2, line 33, Wage accruals less disbursements. Unadjusted flow from BEA, NIPA, Table 3.22, line 24, Wage accruals less disbursements. Seasonal factors are calculated as the seasonally adjusted flow at an annual rate, divided by four, less the unadjusted quarterly flow. Series has no levels.