In this paper, we propose using data from the Bank of Italy's annual Survey of Industrial and Service Firms (Invind) to construct distributional statistics for the non-financial business sector that are consistent with aggregate data from the national accounts. These statistics make it possible to describe the heterogeneity underlying the national aggregates and thus improve the interpretation of economic trends.
Overall, our paper positively assesses the feasibility of constructing distributive accounts for the non-financial corporate sector, focusing in particular on internally generated cash and debt, despite some differences between the concepts and definitions used in the Invind survey and in national accounts data.
