Gross Operating Surplus

*This definition only applies to the International Data Set

Gross Operating Surplus is a component of Value Added. The value of GOS is derived as a residual for most industries after deducting compensation of employees and other taxes on production (OTXS) from Value Added. It measures the surplus or deficit accruing from production. It also reflects the compensation of suppliers of capital services. In other words, it is the income of corporations, governments, households and non-profit institutions serving households accruing to the capital factor of production from the production of goods and services.

GOS is relevant to IMPLAN’s Canada Provincial and International Products, which are valued in Basic Prices

Note, however, that in the IMPLAN Canada Provincial Product, income of unincorporated producers is not Gross Operating Surplus (GOS) but rather Gross Mixed Income (GMI). Due to limited data availability, the IMPLAN International Product does not report GMI separately from GOS. Learn more in Components of Value Added and the TOPS Account.


Additional resources: System of National Accounts 2008; Statistics Canada Glossary