Financial Accounts of the United States - Z.1
F.3 Distribution of national income1
Billions of dollars; quarterly figures are seasonally adjusted annual rates
| Line | Description | Series | 2023 | 2024 | 2025 | 2024:Q3 | 2024:Q4 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | National income | FA086010005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Compensation of employees | FA156025105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Wages and salaries | FA156020101 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Supplements to wages and salaries | FA156401101 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Proprietors' income with IVA and CCAdj | FA146111105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Rental income of persons with CCAdj | FA116112101 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Corporate profits with IVA and CCAdj | FA096060035 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Corporate profits with IVA | FA096060025 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Profits before tax | FA096060005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Domestic nonfinancial | FA106060005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Domestic financial | FA796060005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Rest of the world | FA266060005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Less: Taxes on corporate income | FA096231001 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Domestic nonfinancial | FA106231005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Domestic financial | FA796231003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Equals: Profits after tax | FA096060015 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Net dividends | FA096121073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Domestic nonfinancial | FA106121075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Domestic financial | FA796121073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Rest of the world | FA266121073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Undistributed profits | FA096006401 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Domestic nonfinancial | FA106006405 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Domestic financial | FA796006403 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Rest of the world | FA266006403 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Inventory valuation adjustment (IVA) | FA105020601 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Capital consumption adjustment (CCAdj) | FA096310003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Domestic nonfinancial | FA106310005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Domestic financial | FA796310003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Net interest and miscellaneous payments | FA086130003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Taxes on production and imports | FA366240005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Less: Subsidies | FA366402005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Business current transfer payments (net) | FA146403005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | To persons (net) | FA156403101 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | To government (net) | FA366403145 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | To rest of the world (net) | FA266403101 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Current surplus of government enterprises | FA366402105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Memo: Calculation of GDP from National income | |||||||||||
| Line 37 | Gross domestic product (GDP) =2 | FA086902005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | National income, from line 1 above | FA086010005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | + Private consumption of fixed capital | FA836300005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | + Government consumption of fixed capital | FA366300005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | + Statistical discrepancy | FA087005005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | - Net U.S. income receipts from rest of world | FA266904005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- This table corresponds to NIPA table 1.12 in the Survey of Current Business, Bureau of Economic Analysis (www.bea.gov).
- The relationship of National income (line 37) to Gross domestic product (line 42) is shown on NIPA table 1.7.5 in the Survey of Current Business, Bureau of Economic Analysis.
Last Update: March 9, 2026