| SAM Accounts | Description | SNA (and ESA) Codes | |
| (Domestic) institutions (di) | |||
| Current (c) | Capital (k) | ||
| h | Households | S14 | |
| nfc | Non-financial corporations | S11 | |
| fc | Financial corporations | S12 | |
| g | General government | S13 | |
| npi | Non-profit institutions serving households | S15 | |