3.97 Goods and services are acquired by institutional units when they become the new owners of the goods or when the delivery of goods or services to them is completed.
3.98 Acquisitions (actual final consumption) are valued at the purchasers' prices for the units that incur the expenditures.
Transfers in kind other than social transfers in kind from government and NPISHs are treated as if they were transfers in cash. Accordingly, the values of the goods or services are actually recorded as expenditures by the institutional units or sectors that acquire them.
3.99 The values of the two aggregates of final consumption expenditure and actual final consumption are the same. The goods and services acquired by resident households through social transfers in kind, thus, are valued at the same prices at which they are valued in the expenditure aggregates.