Final expenditures consist of final consumption expenditure and gross fixed capital formation.
Exports are included in GDP because they are part of Australian production even though they are sold to overseas purchasers. GDP is then obtained by summing value added across all industries, and adding taxes less subsidies on products. While each approach should, conceptually, deliver the same estimate of GDP, if the three measures are compiled independently using different data sources then different estimates of GDP result. Integration with balanced supply and use tables ensures that the same estimate of GDP is obtained from the three approaches, so that annual estimates using the income, expenditure and production approaches are identical for the years for which supply and use tables are available. Nevertheless, for these periods, a single estimate of GDP has been compiled.