In addition to the income and expenditure flows of industries and their outputs, as captured in the input-output tables, the social accounting matrices contain detailed information on different institutions. The matrices thus incorporate institutional and structural details that capture all transfers and real transactions between industries and institutions in the economy. Since the social accounting matrices incorporate the input-output table, they provide a comprehensive economy-wide database with an internally consistent set of accounts for production, income and expenditures. Labour was divided into subsistence labour (FSUB), child labour (LCHILD), female adult labour (LFEMALE) and male adult labour (LMALE).