The next UN System of National Accounts (SNA) should have two basic characteristics.First, it has to be a modulary system. Its core is an institutional system without imputations and attributions. Next to that there are several modules. By means of imputations and attributions they transform the core into alternative systems.Second, it has to be an integrated meso‐system. There is a need for a more detailed breakdown of households and enterprises than the present SNA provides. At the same time a description of all interrelations between activities and sectors is necessary. This requires a linkage between input‐output tables and sector accounts at a detailed level. The paper shows the synoptic structure of such a system. The heart of this structure is the three‐dimensional generation of value added table. It shows not only how much of each component of value added is generated by the establishments in each activity, but it also provides the breakdown of each of these cells according to the sector of the enterprise to which the establishments belong. The paper shows how the synoptic Structure clarifies the delineation of imputations and attribu