There is a clear difference between the economic performance reporting system of the United Nations Conference on Trade and Development (UNCTAD) and the reporting system of some of the former British African colonial countries. The difference, in many cases, will have great implications on revenue calculations, and also on the percentage of national budget allocations to each of the three sectors of national economies. 
We look at the UNCTAD economic performance reporting format as the prime example of a national revenue reporting format for its precision and clarity, and also for the fact that the UNCTAD format and its components exactly mirror textbook examples on the components of national economic production reporting. 
Details of the three sectors of an economy and its components, as described and used by UNCTAD, are indicated below. 

UNCTAD National Revenue Reporting Format 

Primary Production                                                 

  1. Agriculture, Hunting, Forestry and Fishing 
  2. Mining, Quarrying and Petroleum 

Manufacturing 

  1. Food, Beverages and Tobacco 
  2. Chemicals and chemical products 
  3. Non-metallic mineral products 
  4. Metals and metal products 
  5. Machinery and Equipment 
  6. Electrical and Electronic Equipment 
  7. Motor vehicles and other transport equipment 

Services 

  1. Electricity, Gas, and Water 
  2. Construction 
  3. Trade 
  4. Transport, Storage and Communication 
  5. Finance 
  6. Business services 
There are cases where electricity and water are classified under “Manufacturing.” Electricity and water are services. Such misclassification, where they occur, could be cases of error; but when electricity and water are classified under “Manufacturing”, it necessarily inflates revenue calculation for “Manufacturing”, thereby giving the wrong impression about the contribution of manufacturing to the national economy. 
While inflating receipts to the manufacturing sector, the misclassification deflates the contribution of the services sector to the national economy. National revenue and budgeting issues are serious matters that should not allow for errors. 

References 

  1.  https://unctad.org >webflyer>world-invest-report 
  2.  https://unctad.org >official-document>wir2021 en PDF