This chapter discusses the social accounts to answer some questions about saving and investment in the United Kingdom economy. It examines the contributions to savings made by the sectors. Investment in fixed capital was made by the business sectors and it is clear that they must, on balance, have borrowed from the other sectors. Personal savings are included in the receipts side of the United Kingdom combined capital account, and total receipts equal total investment all items of which are estimated directly. The profits of the companies are about 60 per cent of all company profits, and their output is about 53 percent of total manufacturing output. The liquidity position of the quoted companies can be analysed from their balance sheets. The student should note the definition of fixed investment in the Personal sector's capital account. To estimate both national income and net capital formation it is necessary to measure capital consumption.