For the amount of income of a profit-seeking enterprise stated in Paragraph 1, Article 24 of the Act, its calculation equation is stated below as an example: 
1. Retail Industry:
(1)Gross Sales Revenue- (Sales Return ＋ Sales Allowance) ＝ Net Sales Revenue 
(2)Beginning Inventory＋(Purchase - (Purchase Return ＋Purchase Allowance)) ＋ 
Purchasing Expenses - Ending Inventory ＝ Costs of Goods Sold
(3)Net Sales Revenue - Costs of Goods Sold ＝ Gross Sales Revenue 
(4)Gross Sales Revenue - (Sales Expenses ＋ Managerial Expenses) ＝ Operating Income
(5)Operating Income＋Non-Operating Earnings-Non-Operating Loss ＝ Net Income Amount (i.e. the income amount)
2. Manufacturing Industry:
(1)(Beginning Material ＋ Purchased Material - Ending Material) ＋ Direct Labor ＋ Production Expenses ＝ Production Costs
(2)Beginning Work-in-Process Goods in Stock ＋ Production Costs - Ending Work-in-Process Goods in Stock ＝ Finished Goods Costs
(3)Beginning Finished Goods in Stock ＋ Finished Goods Costs - Ending Finished Goods in Stock ＝ Costs of Goods Sold
(4)Gross Sales Revenue-(Sales Return ＋ Sales Allowance) ＝ Net Sales Revenue 
(5)Net Sales Revenue-Costs of Goods Sold＝Gross Profit 
(6)Gross Profit - (Sales Expenses ＋ Managerial Expenses) ＝ Operating Income
(7)Operating Income＋Non-Operating Revenue-Non-Operating Loss ＝ Net Income Amount (i.e. the income amount)
3.Other Industries Providing Service or Credit:
(1)Business Revenues - Operating Costs＝Business Gross Profit
(2)Business Gross Profit- Managerial or Administrative Expenses ＝ Operating Income
(3)Operating Income ＋ Non-Operating Revenue-Non-Operating Loss ＝ Net Income Amount (i.e. the income amount)