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Material Product System (MPS) refers to the system of national accounts used by 16 Leninist countries for different lengths of time, including the former Soviet Union and the Eastern Bloc countries (until around 1990), Cuba, China (1952-1992) and several other Asian countries The MPS has now been replaced by the UNSNA accounts in most countries that used MPS, although some countries such as Cuba and North Korea have continued to use MPS alongside UNSNA-type accounts. Today it is difficult to obtain detailed information about accounting systems which are an alternative to UNSNA, and therefore few people know that such systems exist and have been used by various countries.