Accounting for payments of stock to corporate heads

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    Brian Barlow

    Hey Paul, 

    I think the definition of Proprietor Income helps show what is included as Labor Income and what is not. Dividends are included in Other Property Income.

    To see how money is distributed from Other Property Income you can view the Other Property Income column in the Social Accounting Matrix (Region Details > Social Accounts > IxC Social Accounting Matrix). The Social Accounting Matrix (SAM) can be interpreted as columns making payments to rows. For a further description of these payments, see this Summary Description of Elements of the IxC Social Accounting Matrix article. Do note, IMPLAN has specific ratios of Other Property Income (OPI) to Output for each Sector in each Region which can be viewed by Filtering by Sector in Region Details > Social Accounts > Balance Sheets > Industry Balance Sheet > Value Added, but the further distribution of OPI found in the SAM is only specific to the Region, not Sector. 

    Thank you, 

    - Brian

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    pacoom01

    I believe I answered my own question.

    Looking at the BEA methodology, I see that these items (bonuses, deferred compensation, exercising of stock options) are all included in Wages and Salaries.

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