In a chemical corporation, the market price is determined by adding a surcharge to the product’s self-cost. These consist of the manufacturing costs (raw materials, energy, depreciation, and personnel) as well as the individual and overhead costs of the company. Characteristics for the chemical industry are the relatively high manufacturing costs and low distribution costs. The sum of the corporation’s product sales results in the sales revenues. To determine the annual surplus, all costs must be subtracted from these revenues. In addition to interest and taxes, the cost blocks include manufacturing, administration, R&D, and distribution. These values are published by corporations after the end of the fiscal year in a profit and loss statement.