Mixed Income
The category of operating surplus is applied to the whole economy, and therefore may include more than gross corporate profit income. For example, profit income by self-employed operators.
In UNSNA, "mixed income" refers to the balancing item of accounts for unincorporated enterprises owned by members of households, either individually or in partnership with others, in which the self-employed owners, or other members of their households, work and obtain income other than wages or salaries, which is included in operating surplus.
In practice, all unincorporated enterprises owned by households that are not quasi-corporations fall in this category, except for the "imputed rental value of owner-occupied housing" and paid domestic staff employed by households, an activity that is considered to generate no surplus.
Some countries separately itemise this mixed income in their accounts, other do not.
Read more about this topic: Operating Surplus
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