Income covers two types of transaction between residents and non-residents: (i) those involving compensation of employees, which is paid to non-resident workers (e.g., border, seasonal and other shot-term workers), and (ii) those involving investment income receipts and payments on external financial assets and liabilities. Included in the latter are receipts and payments on direct investments, portfolio investment, other investment, and receipts on reserve assets. Income derived from the use of tangible assets is excluded from income and classified, as appropriate, under leasing or rentals, under other business services , or under transaction. Financial leasing arrangements are considered evidence that a change of ownership is intended and part of the lease payments is construed as income of financial assets.