Since last three decades, the social accounting matrix (SAM) has been extensively used as a tool for policy analysis.1 Recently, the SAM framework is commonly used in computable general equilibrium ( CGE ) models for analysing structural adjustment reforms and their impact on income distribution and poverty in developing countries (for example, Robinson (1988) and Taylor ( 1990 ) provide a comprehensive survey on SAM-based CGE modelling). The classification and disaggregation of accounts in a social accounting matrix can take various forms, depending on how the constituent accounts are defined and depending on one’s analytical interests and specific policy concerns. There are two main objectives of the report.