Definition: Allocation and distribution of income accounts
The operating surplus/mixed income is then carried forward to the allocation and distribution of income accounts (see ESA 1995, § 8.16-35; SNA 1993, Chapter 7 and 8). These accounts show how primary incomes are distributed among institutional sectors, and the redistribution of these incomes. The balancing item in the redistribution of income in kind account is adjusted disposable income.
Handbook on quarterly national accounts, 1999 Edition, Eurostat, p.31