SURPLUS is an accounting concept used in national accounts statistics (such as United NATIONS System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may be used in macro-economics as a PROXY for total pre-tax profit income, although entrepreneurial income may provide a better measure of business profits. In UNSNA, implicit (imputed) rents on land owned by the enterprise and the implicit (imputed) INTEREST chargeable on the use of the enterprise s own FUNDS are excluded from operating surplus.