 In business, the difference between the sale price and the production cost of a product is the unit profit. In economics, the sum of the unit profit, the unit depreciation cost, and the unit labor cost is the unit value added. Summing value added per unit overall units sold is total value added. Total value added is equivalent to revenue less intermediate consumption. Total value added is a higher portion of revenue for integrated companies, e.g., manufacturing companies, and a lower portion of revenue for less integrated companies, e.g., retail companies. Total value added is very closely approximated by compensation of employees plus earnings before taxes. The first component is a return to labor and the second component is a return to capital. In national accounts used in macroeconomics, it refers to the contribution of the factors of production, i.e., capital e.g., lands and capital goods and labor, to raising the value of a product and corresponds to the incomes received by the owners of these factors. The national value added is shared between capital and labor as the factors of production and this sharing gives rise to issues of distribution. Outside of economics, value added refers to extra feature S of an item of embarrassed product, service, person etc. that goes beyond the standard expectations and provide something more even if the cost is higher to the client or purchaser. Value added features give competitive edges to companies with otherwise more expensive products. Value added methods and measurements are also being utilized in education as part of the national movement towards teacher evaluation and accountability in the United States. This type of measure is known as a value added modeling for measures. The factors of production provide services which raise the unit price of a product X relative to the cost per unit of intermediate goods used up in the production of X. The national accounts such as the United Nations System of National Accounts UNSNA or the United States National Income and Product Accounts NEPA gross value added is obtained by deducting intermediate consumption from gross output. Thus gross value added is equal to net output. Net value added is obtained by deducting consumption of fixed capital or depreciation charges from gross value added. Net value added therefore equals gross wages, pre-tax profits net of depreciation, and indirect taxes less subsidies.