frais of production or surplus value, depending on the case. Furthermore, the measured difference between economic depreciation and actual depreciation charges will either add or lower the magnitude of total surplus value. See also Capital Consumption Allowance Depreciation Fixed capital Gross output Intermediate consumption United Nations System of National Accounts (UNSNA) Value added Value product References System of National Accounts 2008. New York: United Nations, 2008. Capital (economics) Marxian economics National accounts