Question

Calculate Net Value Added at Factor Cost (NVA_FC) from the following data:

Sr. No.	Particulars	Amount (in ₹ Lakhs)
(i)	Fixed capital goods (expected life span − 5 years)	15
(ii)	Domestic Sales	200
(iii)	Change in stock	(−) 10
(iv)	Exports	10
(v)	Single use producer goods	120
(vi)	Net indirect taxes	20

Answer 1

NVA^FC = (ii) Domestic Sales + (iii) Change in Stock + (iv) Exports − (v) Single use producer goods − (vi) 

Net Indirect taxes − Depreciation `("(i)"/5)`

= ₹ 200 + (−) ₹ 10 + ₹ 10 − ₹ 120 − ₹ 20 − `(₹15)/5` 

= ₹ 57 lakh