Rung,Source and scope,Share of receipts (%) "Value added (receipts minus materials, subcontracts, fuel)","Census 2022, NAICS 238220",59.11 Value added minus payroll (gross-margin proxy),"Census 2022, NAICS 238220",32.11 Value added minus payroll and benefits,"Census 2022, NAICS 238220",24.18 Operating residual after all Census-itemized costs,"Census 2022, NAICS 238220",15.25 Gross margin on business receipts (1 minus cost of goods sold),"IRS TY2023, corporations 238220",36.34 Net income plus officers' compensation,"IRS TY2023, corporations 238220",10.20 Net income (less deficit),"IRS TY2023, corporations 238220",6.87