Consideration Base » Costs: A monetary value of expenditures for supplies, services, labor, products, equipment and other items purchased for use by a business or other accounting entity. Synonym: Expenses. » Gross Profit: A company’s revenue minus its cost of goods sold. Gross profit is a company’s residual profit after selling a product or service and deducting the direct costs associated with its production and sale. Synonyms: Gross Income, Gross Margin. » Net Asset Value: The value of an entity’s assets less the value of its liabilities, often in relation to open-end or mutual funds, since shares of such funds registered with the U.S. Securities and Exchange Commission are redeemed at their net asset value. Synonym: Dollar Amount of Shares. » Net Profit: Equal to the gross profit minus overhead expenses minus interest payable for a given time period. Synonym: Net Income. » Net Sales: Revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales. Synonyms: Amounts Raised, FOB price, Gross Proceeds, Gross Receipts, Gross Revenue, Gross Sales, Net Billings, Net Proceeds, Net Receipts, Net Revenues, Sales Price, Sales Proceeds, Sales Revenue. Consideration Base » Operating Profit: A measure of a firm’s profit that excludes interest and income tax expenses. It is the difference between operating revenues and operating expenses. Synonyms: EBITDA, EBIT. » Principal Amount/Face Value: The amount borrowed, such as the face value of a debt security, or the part of the amount borrowed which remains unpaid, excluding interest. Synonyms: Amount of Receivables, Invoice, and Principal Balance..