Integrating Expenditure and Income Data: What to Do with the Statistical Discrepancy?

J. Joseph Beaulieu and Eric J. Bartelsman, A New Architecture for the US National Accounts (University of Chicago Press, 2006), chap. 8, https://www.nber.org/books-and-chapters/new-architecture-us-national-accounts/integrating-expenditure-and-income-data-what-do-statistical-discrepancy.