Value added = Remuneration, salaries , wages and allowances + Fringe benefits + Financing costs
(excluding financial investment income) + Dividends + Internal reserves + Taxes and public imposts
Gross value added = Value added + Depreciation costs on tangible fixed assets + Gains no sales of
fixed assets + Repair costs + Rent and insurance premiums for tangible fixed assets
[Source: “Management Analysis of Japanese Firms”, by MITI