Calculate Operating Surplus

PARTICULARS Rs.(in cr.)

  1. GDPmp 10,000
  2. Dpriciation 4,000
  3. Net Indirect Taxes 500
  4. Subsidy 100
  5. Rent 500
  6. Wages in cash 700
  7. Mixed Income 300
  8. Dearness Allowance 200

GDPMP = 10000

NDPMP = GDPMP - Depreciation    

= 10000-4000=6000

NDPFC = NDPMP - Net indirect tax

=6000 - 500 = 5500

NDPFC = Compensation of employees + operating surplus + mixed income

operating surplus = NDPFC - compensation of employees + mixed income

= 5500 - 700(wages in cash) - 300

=4500 

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