The operating surplus of an enterprise measures the difference between revenue and expenditure - i.e. the surplus or deficit - accruing from production. It is calculated before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise.
The details in the definition of operating surplus in national accounts (see gross operating surplus - NA) differ somewhat from the one in structural business statistics (see gross operating surplus - SBS).