Gross

1.

An amount stated before the deduction of tax or of other related offsetting items.

2.

A method of presentation that shows offsetting amounts in full, rather than net figures only.

For example, the direct method of cash flow presentation shows the full amounts of cash receipts and payments.

See also

• Cash flow statement
• Debt
• Direct method
• Disaggregation
• Gross domestic product
• Gross interest
• Gross profit
• Gross yield
• Gross up
• Indirect method
• Net
• Offset

Other resource

Think big - how and when to gross up, The Treasurer