The breakdown of supply to market output, output for own final use and other non-market output is only used for the total output by industry; this distinction is not required for each product group.
In the supply table, flows of goods and services are valued at basic prices. In the use table, the flows are valued at purchasers' prices. In order to attain identities between supply and use, trade and transport margins and taxes less subsidies on products have to be added to the supply table.
The total of trade margins by product is equal to the total of trade margins by the trade industries, plus the secondary trade margins by other industries. An analogous equation holds for the transport margins. The transport margins include transportation costs paid separately by the purchaser and included in the use of products at purchasers' prices but not in the basic prices of a manufacturers' output or in the trade margins of wholesale or retail traders.
Taxes on production and imports consist of taxes on products, i.e. value-added type taxes (VAT), taxes and duties on imports except VAT, taxes on products except VAT and import taxes and other taxes on production.
Similar categories are distinguished for subsidies on production and imports. Subsidies are treated as if they were negative taxes on production and imports.
Value added is recorded at basic prices. It is the net result of output valued at basic prices less intermediate consumption valued at purchasers' prices. Value added at factor costs is not a concept in the ESA 95. Nevertheless, it could be derived from value added at basic prices by subtracting other taxes less subsidies on production.
GDP is valued at market prices. This aggregate can be derived from the supply and use tables in three different ways:
- as output at basic prices by industry minus the sum of intermediate consumption at purchasers' prices by industry plus net taxes on products (production approach);
- as sum of the various components of value added at basic prices by industry plus net taxes on products (income approach);
- as sum of final use categories minus imports: exports – imports + final consumption expenditure + gross capital formation (expenditure approach).
The use table also contains some supplementary information: gross fixed capital formation, stocks of fixed assets and labour inputs by industry. This information is crucial for productivity analysis and may also serve several other types of analyses, e.g. analysis of employment.
In the supply and use tables, two adjustment items are introduced for reconciling the valuation of imports. The transfer of existing goods is recorded in the use table as a negative expenditure for the seller and a positive expenditure for the purchaser. For the product group involved, the transfer of an existing good amounts to a reclassification among uses.
Direct purchases abroad by residents and purchases on the domestic territory by non-residents are introduced as adjustments to initial estimates of imports, exports and, by amount of the consumption part of the purchases abroad, final consumption expenditure.