{"iri":"https://lexicon.financial/business/bea/WageAndSalaryAccrualsAndDisbursements","label":"Wage and salary accruals and disbursements","definition":"The monetary remuneration of employees, including the compensation of corporate officers; commissions, tips, and bonuses; voluntary employee contributions to certain deferred compensation plans, such as 401(k) plans; and receipts in kind that represent income. Accruals and disbursements differ in the treatment of retroactive payments. In the national income and product accounts (NIPAs) , wage and salary accruals is the appropriate measure for gross domestic income (GDI) and wage and salary disbursements is the appropriate measure for personal income .","license":"https://www.usa.gov/government-copyright","source":"bea","source_url":"https://www.bea.gov/help/glossary/wage-and-salary-accruals-and-disbursements"}