The Philippine Statistics Authority (PSA), as stipulated under Republic Act. No. 10625, compiles the Philippine System of National Accounts (PSNA) which covers three approaches of estimation of the Gross Domestic Product (GDP): Production, Expenditure, and Income. The Consolidated Accounts, and Income and Outlay (CAIO) Accounts serves as the compilation of GDP through income approach as it provides information on income receipts and disbursements.