... results may not agree with a straightforward disaggrega- tion of national accounts totals. Finally, a SAM always has a matrix format 72 Pleskovic, B. and Trevino, G., The Use of a Social Accounting ... the totals (e.g. from the national accounts) as sacrosanct and break these down. Since national accounts have to become available soon after the end of the year to which they refer, they are ... trace. Moreover, if a second SAM, in constant prices, is ever calibrated, better deflators are available at a more disaggregated level. On the other hand, a casual reader of a SAM publication...