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National Income Accounting

Question
CBSEENEC12013197

From the following data about firm 'A', calculate net value added at market price by it. 
                                                                            (र in thousands)
(i)  Sales                                                                        700
(ii) Change in stock                                                         40
(iii) Depreciation                                                             80
(iv) Net indirect taxes                                                     100
(v) Purchase of machinery                                             250
(vi) Purchase of intermediate products                          400 

Solution
NVA at MP = (700 + 40) - 400 - 80 = 260 thousands.
Note: Purchase of machinery is not included as it is a durable asset to be used in future production.