Total general government revenue is defined in ESA 2010 8.100 and chapter 20 by reference to a list of categories: market output, output for own final use, payments for non-market output, taxes on production and imports, other subsidies on production, receivable property income, current taxes on income, wealth, etc., net social contributions, other current transfers and capital transfers.

Total general government expenditure is defined in ESA 2010 8.100 and chapter 20 by reference to a list of categories: intermediate consumption, gross capital formation, compensation of employees, other taxes on production, subsidies, payable property income, current taxes on income, wealth, etc., social benefits other than social transfers in kind, social transfers in kind - purchased market production, other current transfers, adjustments for the change in pension entitlements, capital transfers and acquisitions less disposals of non-financial non-produced assets.