The primary source for the household commodity purchases, across the nine different IMPLAN household income classes, is the BLS Consumer Expenditure Survey (CES).
CES is the source for splitting household commodity purchases and tax payments into nine income segments. The U.S. Census Bureau's population and average household size estimates are used to define the number of households in each of the nine income categories at the state and county level. However, the CES income estimation is based on money income as opposed to the REA personal income. To resolve, CES income is adjusted to REA income totals, resulting in tax and savings rates that are reasonable.
A residence adjustment is also necessary to make the income data a place-of-residence value. Household income received from industries is an establishment-based value because an Industry pays wages and salaries to employees where the employees work, regardless of where those employees live. Household expenditures, however, are residence-based. Once the adjustment is made, the data elements are all balanced to the national SAM totals to ensure consistency across the regions. In this way, state and county totals are consistent with the BEA's National Income and Product Accounts.