Each of the three data sources captures the total expenditures of the corresponding group of visitors. The total expenditures are allocated to different product categories (top-down approach). In practice, this allocation could only be completed by making some further assumptions. Our approach ensures that the total level of expenditure is captured consistently, even if the allocation itself may not be entirely precise at all points. However, in terms of measuring the economic impacts of the tourism industry, it is the total level of expenditure that is decisive.