In principle, it includes the (separately itemised) increase in the value of output inventories held, with or without a valuation adjustment reflecting average prices during the accounting period.

For example, an add-list would be acceptable as a summary if it shows tax and values separately itemised in the order in which you keep the VAT invoices.

The main criticisms made of the accounting concept of CE are that it can make workers' incomes look larger than they truly are, and that the main components of CE are not separately itemised in the accounts.

When national accounts were originally designed, social insurance contributions were not so large, but as they have become large since that time, it is argued they ought to be separately itemised.

In the product account, self-employed income is either allocated to CE, intermediate consumption or to operating surplus, but not separately itemised, although in some countries national accounts will separately itemise this item.

Royal Mail fees are itemised separately on the charge label and are collected at the same time as customs charges.

The customs charges and handling fee are itemised separately on the charge label.