In social accounting, public enterprises such as Post Offices and railways are classified under which sector?

1. Social accounting divides the economy into five sectors: firms, households, government, rest of the world, and the capital sector. 2. Firms are all organisations that employ the factors of production to produce goods and services. 3. The government sector covers the economic transactions of public bodies at the centre, state and local levels, whose main function is to provide social goods such as defence, public health and education. 4. The textbook states explicitly that public enterprises like Post Offices and railways are separated from the government sector and included as firms. 5. The capital sector is separate again, covering saving and investment activities and the transactions of banks, insurance corporations and financial houses. _Source: TN HSC Class 12 Economics (Samacheer Kalvi, Govt of Tamil Nadu), Ch 2 "National Income", §2.8.1_