The secondary distribution of income account covers the redistribution of income. Included in this account are payments and receivables of current taxes on income, wealth, etc., social contributions, social benefits (in cash) and other current transfers. Social benefits in kind are not included in the accounts of Aruba due to lack of data. The balancing item of this account is disposable income. Disposable income is the income, which can be used for final consumption expenditure and saving.