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In the national accounts, gross operating surplus〔()〕 (GOS) is the portion of income derived from production by incorporated enterprises that is earned by the capital factor. It is calculated as a balancing item in the generation of income account〔()〕 of the national accounts. It differs from profits shown in company accounts for several reasons. Only a subset of total costs are subtracted from gross output to calculate the GOS. Essentially GOS is gross output ''less'' the cost of intermediate goods and services (to give gross value added), and ''less'' compensation of employees. It is ''gross'' because it makes no allowance for 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. Gross operating surplus and gross mixed income are used to calculate GDP using the income method. ==Data== *Gross operating surplus and gross mixed income in Europe 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Gross operating surplus」の詳細全文を読む スポンサード リンク
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