How do the GDP-by-industry estimates relate to the National Income and Product Accounts (NIPA)?

Industry estimates of value added are based on industry distributions of the components of gross domestic income (GDI) from the national income and product accounts (NIPA). The NIPA industry distributions of compensation of employees and taxes on production less subsidies are used directly. For gross operating surplus, the NIPA industry distributions of income tax-based corporate enterprise data are redistributed to industries on an establishment basis. Gross operating surplus is then adjusted for consistency with NIPA estimates of GDP.