The most relevant grouping of units for supply and use tables is the classification by economic activity. The economic activity classification recommended by 93SNA is UN’s International Standard Industrial Classification (ISIC). ISIC is used to classify kind of activity units and establishments into industries.
In classifying establishments and kind of activity units according to economic activity, homogeneity in respect to economic activity is pursued. However, data restrictions makes it impossible to fully achieve homogeneity in practice - particularly concerning the structure of inputs into the production process of individual commodities.

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