Specifically, some information lacking on the sector balance sheet but needed to prepare an accrual – adjusted income statement would be available from ARMS, such as accounts receivable (p6, q8) and depreciation (p10). In addition, off-farm income (p16, q9) and withdrawals for household and family living expenses (p16, q10) are collected by ARMS and could be used along with the sector balance sheet and income statement to estimate the retained earnings component of a sector SOE.