| AI (Intangibles Assets) | AT (Tangibles Assets) | |||||
| Income | Expenses | Utility | Average salary | Material expenses | Active margin | |
| workers’ creativity | 0 | 0 | 0 | 0 | 0 | 0 |
| satisfaction and motivation | 0 | 0 | 0 | 0 | 0 | 0 |
| moral and material stimulation | 0 | 10 | 41 | 11 | 0 | 62 |
| innovation capability | 5 | 15 | 43 | 21 | 4 | 88 |
| job qualification | 0 | 0 | 0 | 0 | 0 | 0 |
| active margin | 5 | 25 | 84 | 32 | 4 | 150 |