As mentioned earlier, households do not receive income directly from productive activities, but the factors of production they own. For this reason there is no place whatsoever in the intersection of line 3a with the columns of the bill, 1 and is at the intersection of row 3a with the columns of the account 2. This means that the factors passed to the owners (households) that contribute to the production and value added, and the total value added should be equal to total transfers to households factors. It is common in communities exist transfers of income between households, which sits at the intersection of row and column home home. Government transfers are an additional source of income to households that come from the payment of wages (for example, community workers employed in public works) or direct government support (such as those made from programs fighting poverty). Thus, these transfers are based on the intersection of row 3a with the column 3b.Finally, households can receive income from remittances that migrants send, ie, household members or relatives and friends living outside the town and they send to their families or friends. These transfers are recorded in row 3a and the columns of the account 5 (Rest of World). The sum of the components of the row homes account will then total revenue from them. As mentioned above, one contribution to the development of the MCS is the detail that this accounting scheme can provide about social issues such as income distribution. To do this, households can be divided into groups based on different criteria. These are taken based on the study objectives and the characteristics of the community studied.For example, households may be divided into two groups: poor (with incomes below a standard for measuring poverty lines) and non-poor can also be classified according to their principal business or source of income (agriculture, livestock, commercial, employees, migrants and others).