The European System of Accounts offers homogenous accounting rules and upholds the use of the Input-Output (I-O) method, a system of related tables that set out to represent the economic flow between the different productive sectors. The units of production are grouped in homogenised branches and the flow between them is recorded, as well as the distribution of value added between the production factors. The Input-Output table of origin at basic prices and the Input-Output table of destination at basic prices are published. The Input-Output Tables assist in establishing the base year that forms the common reference point in the economic statistics of the Basque Country.