Net interest and miscellaneous payments is interest paid minus interest received plus payments to individuals and corporations that are not elsewhere classified (NEC). Taxes on production and imports does not include corporate income tax payments to the states and to the federal government. Taxes on production and imports were previously classified as "indirect business taxes" and include excise taxes, sales taxes, property taxes, and other taxes relating to business production. While the report includes the net value of interest payments and receipts, both the taxes paid and subsidies from the government are shown.