Value of the difference between Gross Operating Surplus and Fixed Capital Consumption. It measures the surplus (or deficit) or output activities before considering the interests, yield from land or the quantities that the output unit:

a) must pay on financial assets or non-produced tangible assets which are borrowed or rented.

b) must charge on financial assets or tangible assets of which it is the owner.

Net Operating Surplus corresponds to the income that the units obtain from the use of its own output assets.