# What is the IPUMS equivalent to PEARNVAL?

**URL:** <https://forum.ipums.org/t/what-is-the-ipums-equivalent-to-pearnval/1815>\
**Category:** CPS\
**Created:** [July 12, 2017, 8:13pm UTC](https://forum.ipums.org/t/what-is-the-ipums-equivalent-to-pearnval/1815 "2017-07-12T20:13:00Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![kls5734](https://sea1.discourse-cdn.com/flex019/user_avatar/forum.ipums.org/kls5734/32/208_2.png) [@kls5734](https://forum.ipums.org/u/kls5734)\
**Post date:** [July 12, 2017, 8:13pm UTC](https://forum.ipums.org/t/what-is-the-ipums-equivalent-to-pearnval/1815/1 "2017-07-12T20:13:00Z")

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The Census Bureau uses PEARNVAL when calculating a unit’s capped work and child care expenses (when calculating the Supplemental Poverty Measur). PEARNVAL is the total of wages and salary income, self-employment income, and farm income. I’m doing an analysis using IPUMS SPM variables and just wanted to confirm that I’m using the equivalent variables. Is it incwage, incbus, and incfarm, respectively?

Thanks!

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**Author:** ![JeffBloem](https://sea1.discourse-cdn.com/flex019/user_avatar/forum.ipums.org/jeffbloem/32/40_2.png) [@JeffBloem](https://forum.ipums.org/u/JeffBloem)\
**Post date:** [July 13, 2017, 3:15pm UTC](https://forum.ipums.org/t/what-is-the-ipums-equivalent-to-pearnval/1815/2 "2017-07-13T15:15:00Z")

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Yes, you are correct. [INCWAGE](https://cps.ipums.org/cps-action/variables/INCWAGE#description_section) represents wage and salary income. [INCBUS](https://cps.ipums.org/cps-action/variables/INCBUS#codes_section) represents non-farm business income. And [INCFARM](https://cps.ipums.org/cps-action/variables/INCFARM#codes_section)represents farm income. The sum of these should equal PEARNVAL. All other income variables represent “unearned” income sources.