@Betano
Usually this is unspent cash and/or cash handed over to you when capturing an enemy’s capital.
“Germans collect 42 PUs; end with 61 PUs” maybe includes 19 unspent PUs. Or maybe the 19 PUs that you got when capturing Paris.
19 unspent and/or handed over
42 collected
5 NO
5 another NO
__
71 sum
As neither the unspent money (residual in Purchase Unit Phase) nor the handed over money (taken in Conduct Combat Phase) are ‘generated’ during the Collect Income Phase, they are not part of that game phase but of course add to the total.