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  2. Net output - Wikipedia

    en.wikipedia.org/wiki/Net_output

    In national accounts, net output is equivalent to the gross value added during an accounting period when producing enterprises use inputs (labor and capital assets) to produce outputs. Gross value added is called "gross" because it includes depreciation charges (or more precisely, consumption of fixed capital). If the value of depreciation is ...

  3. Operating surplus - Wikipedia

    en.wikipedia.org/wiki/Operating_surplus

    Value added may be stated gross (equal to the net output value, including consumption of fixed capital, i.e. depreciation charges) or net (excluding consumption of fixed capital). The net operating surplus (NOS) is thus the residual balancing item in the product account, obtained as follows: Gross value added (GV) less consumption of fixed ...

  4. Net (economics) - Wikipedia

    en.wikipedia.org/wiki/Net_(economics)

    A net (sometimes written nett) value is the resultant amount after accounting for the sum or difference of two or more variables. In economics , it is frequently used to imply the remaining value after accounting for a specific, commonly understood deduction.

  5. Gross vs. Net Income: Understanding the Difference - AOL

    www.aol.com/finance/gross-vs-net-income...

    Gross income measures the profit generated from sales alone, using your total revenue minus the cost to of the goods you sold. Find out how net come is different.

  6. Gross value added - Wikipedia

    en.wikipedia.org/wiki/Gross_value_added

    In economics, gross value added (GVA) is the measure of the value of goods and services produced in an area, industry or sector of an economy. "Gross value added is the value of output minus the value of intermediate consumption; it is a measure of the contribution to GDP made by an individual producer, industry or sector; gross value added is the source from which the primary incomes of the ...

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  8. National Income and Product Accounts - Wikipedia

    en.wikipedia.org/wiki/National_Income_and...

    A discrepancy that small (less than three-tenths of one percent) is immaterial under accounting standards. Gross national product is net national product plus an allowance for the consumption of fixed capital, mostly buildings and machines, usually called depreciation. Capital is used up in production but it does not vanish.

  9. Fixed asset - Wikipedia

    en.wikipedia.org/wiki/Fixed_asset

    Doing so is necessary for determining Net Revenue. Net book value of an asset is the difference between the historical cost of that asset and its associated depreciation. Under most financial accounting standards (Standard Accounting Statement (SAS) 3 and IAS 16), the value of fixed assets are recorded and reported at net book value.