First, the estimates available from these interactive tables are on a historical-cost basis, the only basis on which detailed estimates by country and by industry are available. In contrast, the aggregate estimates of the direct investment position that are included in the international investment position are presented on both a current-cost and a market-value basis, and the aggregate estimates of direct investment income (recorded in the current account) and capital flows (recorded in the financial account) in the U.S. international transactions accounts are presented on a current-cost basis.
Second, for the years prior to 2006, the estimates of direct investment income and services available from these interactive tables, unlike those in the U.S. international transactions accounts, are net (after deduction) of U.S. and foreign withholding taxes. Estimates that are gross of withholding taxes are not available at the detailed country by industry level. However, beginning with 2006, the data on direct investment income and services are shown gross of withholding taxes.