An alternative for agriculture is to benchmark the labor share to the 1995 Social Accounting Matrix (SAM), as was done in the TDRI studies. The SAM does include an adjustment for the income of the own account and unpaid family workers, although the details of the adjustment are unclear. The result is a labor share that varies between 40 and 45 percent over the period of 1977 to 2003, compared to an average 10 percent share for employee compensation in the national accounts. Since the return to land accounts for less than 10 percent of value added, the residual estimate of the income accruing to capital is about 55 percent.