As a result, analyses based on household panels model receipt sequences where receipt is measured at the time of interview.52 This is the procedure followed by Cappellari and Jenkins (2008a) for Britain, and Kdnigs (2013a) for Germany. By construction, the rate of benefit receipt obtained from using the ‘SA year’ approach is larger than the comparable rate calculated at any single point in time. The difference of the two gives an idea of the turnover in benefit receipt as discussed in Section 3.