measures the surplus or deficit accuring from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets owned by the enterprise; (note: for unincorporated enterprises owned by households, this component is called "mixed income"), gross operating surplus - the surplus generated by operating activities after the labour factor input has been recompensed. It can be calculated from the value-added at factor cost less the personnel costs. It is the balance available to the unit which allows it to recompense the providers of own funds and debt, to pay taxes and eventually to finance all or a part of its investment. Income and expenditure classified as financial or extraordinary in company accounts is excluded from gross operating surplus., sisuliselt kogu majandustegevusest tekkiv kasum, mida ettevõte võib investeerida ja millest maksta dividende; s.o ettevõtte puhul nt müügitulu miinus kõik kulud, välja arvatud investeerinud ja dividendide maksmine., lisandväärtus miinus töötajate palk miinus sotsiaalmaks miinus muud (kaudsed) maksud tootmisele miinus põhivara kulum