Methodology & Data Sources

Revenue Per Employee (RPE) Values

These industry-specific RPE values power our calculations:

Industry RPE Value Source
Retail Trade $616,032 BLS 2023
Food Services $47,996 BLS 2023
Accommodation (Marriott 10-K) $47,996 SEC 2023
Construction $793,051 BLS 2023
Manufacturing (GE 10-K) $305,941 SEC 2023
Transportation $323,245 BLS 2023
Health Care (UnitedHealth 10-K) $50,090 SEC 2023
Finance (Bank of America 10-K) $960,919 SEC 2023
Education $50,090 NCES 2023
Professional Services $170,000 BLS 2023
Wholesale Trade $793,051 BLS 2023
Information (Warner Bros 10-K) $325,504 SEC 2023
Arts $47,996 BLS 2023
Public Administration $44,670 BLS 2023
Utilities (NextEra Energy 10-K) $850,000 SEC 2023
Real Estate $420,000 BLS 2023
Administrative Services $150,000 BLS 2023
Mining $1,200,000 BLS 2023
Agriculture $280,000 USDA 2023
Management (Berkshire Hathaway 10-K) $1,100,000 SEC 2023
Other Services $75,000 BLS 2023

Note: These values match exactly with those used in our calculator. We update annually from authoritative sources.

Calculation Methodology

Surplus Value Formula

Surplus Value = (Revenue Per Employee) - (Employee Compensation)

Key Definitions

Revenue Per Employee (RPE): Total company revenue divided by number of employees.

Employee Compensation: Annualized salary + benefits (calculated as hourly wage × weekly hours × 52).

Data Sources

Limitations & Notes