The first method sees the advantage as a rent, which does not have to be paid. The second method, considers the advantage as a return on investment made in real-estate rather than investing in the financial market. The third method is based on personal estimates of the rent people would have to pay for their home. It may be necessary to approximate the market rent by an estimate which should cover items such as operating, maintenance and repair outlays, water charges, insurance service charges, taxes, depreciation and mortgage interest in addition to interest on owner’s investment in the dwelling and other elements of net return.” As such, imputed rent is a component of the unearned income of private households and is classified in the same category as income from interest, dividends, and letting or leasing property (United Nations, 1977).