When an American buys a coffee within the US, how does that 3.50 dollars worth of consumption expenditure make it's way to the US GDP account? Is the information obtained from the company's tax records? When a French citizen buys the same 3.50 dollar coffee in the US how does that information get reported so as to make it into the US and French Balance of Statements? I don't see coffee shops asking customers for passports when these order coffee so how does the coffee shop know how much it sold to whom? How does the French government get information about this coffee purchase by one of its citizens in the US to know to reflect it on its Balance of Payments statement?