assistance received in the form of work is offset by a service of another kind (e.g. the supply of
machinery): working time received is recorded as paid farm work (groups PR or PC depen
ding on whether the labour is employed on the farm on a regular basis or otherwise); the value of the
assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 ‘Contractu
...[+++]al work’) and as a cost (table H category 1010 ‘Wages and social security’); 
