Imputed Income on (US) paycheck stub

[Michael Wagner]

My wife's pay check includes a line called "Imputed Income" - I think 
it's a tax artifice (the money doesn't show up under deductions or get 
deposited anywhere, near as I can tell. I think it's way of taxing some 
fringe benefits.

It looks like math of the paycheck stub is

     Gross Pay = Deductions + Deposit to Bank + Imputed Income

How do I track "Imputed Income"? Is it an expense?

Is it income account?

Thanks,

Mike