Operating surplus

Operating surplus is like when you put money aside for something special. It often happens when a company or organization makes more money (called income or revenue) than it needs to cover the cost of running its business (called expenses). The difference between what they make and what they spend is called the operating surplus. This money can then be used to save for something special like buying new equipment or fixing up a building, and it can give the company some extra money in case they need it in the future!