Račun ustvarjanja dohodka obravnava oblikovanje dohodka, ki izhaja iz proizvodnega procesa, in njegovo pripisovanje proizvodnemu dejavniku "dela" in splošnemu upravljanju (v obliki davkov in subvencij).
The generation of income account is concerned with the formation of income resulting from the production process and its attribution to the "labour" production factor and general government (in the form of taxes and subsidies).