Gross profit
Gross profit is the sum of profit (loss) from the sale of goods (works, services), fixed assets (including land plots), other property of the enterprise and income from non-operating activities, reduced by the amount of expenses for these operations (ceased to be in force as of 2002-02-07)1.
Federal Law No. 227-FZ dated December 31, 1995 "On Making Changes and Additions to the Russian Federation Law 'On Corporate Profit Tax' dated December 31, 1995, amended on December 31, 1995, Article 1, paragraph 1, ceased to be in force as of February 7, 2002 // Official Gazette of the Russian Federation. 1996. No. 1. Art. 20. ↩