The United States National Income Accounts, 1947-1977: Their Conceptual Basis and Evolution

Richard Ruggles, The U.S. National Income and Product Accounts: Selected Topics (University of Chicago Press, 1982), chap. 1, https://www.nber.org/books-and-chapters/us-national-income-and-product-accounts-selected-topics/united-states-national-income-accounts-1947-1977-their-conceptual-basis-and-evolution.