Social transfers in kind (D63) consist of individual goods and services provided to households by government and NPISHs either free or at prices that are not economically significant, whether purchased on the market (D362) or produced as non-market output by government unites or NPISHs (D361).
The items included are:
(a) social security benefits, reimbursements,
(b) other social security benefits in kind,
(c) social assistance benefits in kind,
(d) transfers of individual non-market goods or services.
Services provided for free, or at prices that are not economically significant, to households are described as individual services to distinguish them from collective services provided to the community as a whole, or large sections of the community, such as defence and street lighting. Individual services consist mainly of education and health services, although other kinds of services such as housing services, cultural and recreational services are also frequently provided.
They are financed out of taxation, other government income or social security contributions, or out of donations and property income in the case of NPISHs.