# Gross operating surplus

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{{More citations needed|date=December 2009}}
In the national accounts, '''gross operating surplus'''<ref>{{cite web |url=http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Gross_operating_surplus_-_NA |title=Gross operating surplus - NA - Statistics Explained |website=epp.eurostat.ec.europa.eu |access-date=2 February 2022 |archive-url=https://archive.today/20120708113539/http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Gross_operating_surplus_-_NA |archive-date=8 July 2012 |url-status=dead}}</ref> (GOS) is the portion of income derived from production by [incorporated](/source/incorporation_(business)) enterprises that are earned by the capital factor. It is calculated as a balancing item in the generation of income account<ref>[https://web.archive.org/web/20091227031811/http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Generation_of_income_account ] </ref> of the national accounts.

It differs from [profits](/source/profit_(economics)) shown in company accounts for several reasons. Only a subset of total costs is subtracted from gross output to calculate the GOS. Essentially GOS is gross output ''less'' the cost of [intermediate good](/source/intermediate_good)s and services (to give [gross value added](/source/gross_value_added)) and ''less'' [compensation of employees](/source/compensation_of_employees). It is ''gross'' because it makes no allowance for the depreciation of capital.

A similar concept for unincorporated enterprises (e.g. small family businesses like farms and retail shops or self-employed taxi drivers, lawyers and health professionals) is '''gross mixed-income'''. Since in most such cases it is difficult to distinguish between income from labour and income from capital, the balancing item in the generation of income account is "mixed" by including both, the remuneration of the capital and labour (of the family members and self-employed) used in production.<ref>{{cite book |first1=François |last1=Lequiller |first2=Derek |last2=Blades |title=Understanding National Accounts |location= Paris |publisher=OECD 2006}}</ref>

Gross operating surplus and gross mixed income are used to calculate [GDP](/source/Gross_domestic_product) using the income method.

==Data==
*Gross operating surplus and gross mixed income in Europe<ref>{{cite web|url=http://epp.eurostat.ec.europa.eu/tgm/table.do?tab=table&tableSelection=1&labeling=labels&footnotes=yes&layout=time,geo,cat&language=en&pcode=tec00015&plugin=1 |title=Eurostat - Tables, Graphs and Maps Interface (TGM) table |publisher=Epp.eurostat.ec.europa.eu |date= |accessdate=2013-03-25}}</ref>

==Notes==
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==References==
*[https://web.archive.org/web/20110812094129/http://epp.eurostat.ec.europa.eu/portal/page/portal/national_accounts/introduction National accounts on Eurostat's website]
*F. Malherbe: [http://www.comptanat.fr/ Le site de la comptabilité nationale] National account website (in French language)

==External links==
*[http://www.google.com/publicdata/explore?ds=a7jenngfc4um7_&ctype=l&strail=false&nselm=h&met_y=gross_operating_surplus&hl=en&dl=en Google - public data]: GDP and Personal Income of the U.S. (annual): Gross Operating Surplus

{{DEFAULTSORT:Gross Operating Surplus}}
Category:National accounts

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Adapted from the Wikipedia article [Gross operating surplus](https://en.wikipedia.org/wiki/Gross_operating_surplus) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Gross_operating_surplus?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.