accumulation can be measured as the monetary value of investments, the amount of income that is reinvested, or as the change in the value of assets owned (the increase in the value of the capital stock). using company balance sheets, tax data and direct surveys as a basis, government statisticians estimate total investments and assets for the purpose of national accounts, national balance of payments and flow of funds statistics. usually, the reserve banks and the treasury provide interpretations and analysis of this data. standard indicators include capital formation, gross fixed capital formation, fixed capital, household asset wealth, and foreign direct investment.