The structure and level of disaggregation of the SAM have been adapted to reflect the specific needs of the ministère des Finances du Québec, the availability and accuracy of data and certain realities of the Canadian economy. [...] The accounts of the SAM can be divided into three main groups: the accounts of Québec, the accounts of ROC and a last series of accounts, including the Rest of the World (ROW), called supra-regional. [...] The expenditures of the accumulation accounts consist of purchases of investment products and payments of licences and permits in Québec and in the ROC. [...] The accounts of the consolidated federal government are, as the name indicates, the accounts in which the activity of the federal government in Québec and in ROC is consolidated to make the federal government a single agent. [...] Imports are recorded at the intersection of the composite product accounts and the ROW account if they are international imports, and at the intersection of the composite product accounts and the accounts of exports from the other region in the case of interprovincial imports.