Mixed income
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For the MEA, non-farm self-employment income represents the gross receipts of non-farm unincorporated businesses and professional practices, less operating expenses such as wages, rents and depreciation. Farm self-employment income represents the gross receipts from farm sales less depreciation and the cost of operation. Gross receipts include cash advances, dividends from co-operatives, rebates and farm support payments. Income in-kind, such as the value of agricultural products produced and consumed on the farm, are included for the MEA but excluded from the SPSD/M.
In addition to including actual rental income from property owners as part of mixed income from self-employment, the MEA also includes an imputed rent calculation equivalent to the rental income homeowners would receive if they rented their dwelling.
For the SPSD/M, self-employment income includes business income, professional income, commission income, fishing income, farm income and income from roomers and boarders. Actual rental income for the SPSD/M is categorized under investment income rather than self-employment income. While the SPSD/M does not directly estimate imputed rental income, it does provide an imputed rent calculation based on SHS data for the calculation of consumption taxes and household final consumption expenditure.
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