Regnskapet omfatter varer og tjenester omsatt i markedet, vurdert til markedspris, samt offentlige tjenester vurdert til kostpris.
Nasjonalregnskapet omfatter kun den formelle sektoren, ikke den uformelle sektoren. Regnskapet måler derfor ikke verdiskapningen av husmødres arbeid, hobbyvirksomhet og andre aktiviteter som ikke gir noen direkte gevinst. Det samme gjelder for «svart» arbeid.
Når vi skal beskrive og analysere et lands økonomi ved hjelp av nasjonalregnskapet, ser vi på to sektorer som til sammen utgjør den formelle sektoren.
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