This paper introduces new users to the basics of the U.S. national income and product accounts (NIPAs). It discusses the economic concepts that underlie the NIPAs, and it describes the seven NIPA summary accounts. The Primer also provides a brief overview of the derivation of the NIPA measures and a list of references for further information.
Primer on GDP and the National Income and Product Accounts
http://www.stat-usa.gov/ONLINE.NSF/vwNoteIDLookup/NT00819D5E/$File/nipa_primer.pdf?OpenElement
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