In view of the Bourbon administrative reforms in the 18th century, the accounting was entrusted to larger organisms known as the Accounting Office of Values and the Accounting Office of Distribution, which stemmed from the merger of several preexisting accounting offices.

The Accounting Office of Values was established by Royal Decree issued on the 1st January 1717, in conjunction with the Accounting Office of Distribution and Millions in order to replace the former accounting offices from the Habsburg period.

The Accounting Office of Values was the higher authority responsible for all matters related to the accounting, audit and intervention of the administration, as well as the collection of different products in the form of property taxes and levies.

Both the Accounting Office of Values and the Accounting Office of Distribution were dependent on the State Secretary of Treasury and directly subject to his orders. In their role of assistants, the accounting officers of each province enjoyed the double status of head chiefs of accounting and intervention in the collection of contributions, revenues and properties of the Crown, as well as the distribution of products.

The documentary materials are held in the General Archive of Simancas (in Spanish "Archivo General de Simancas"), located in Valladolid.