The SES (Economic and Statistical Service of the Ministry of Transport), as part of the national transport accounts, compiles the transport satellite account. The aim is to measure national expenditure on transport and to establish the balance between expenditure and revenue by mode of transport. The road account deserves particular attention, as it shows revenues that are double the expenditure. Within this account, the heavy goods vehicle sub-account is barely balanced. However, there are some methodological uncertainties and it is questionable whether this accounting approach can really be the sole basis for a regulatory policy.