This location savings function provides comparable enterprise profit adjustments based on (1) System of National Accounts (SNA), and (2) government bond interest rates. One SNA formula is based on adding delta adjustments to the “comparable” enterprise profit indicator obtained from developed countries, and another is to multiply the developed country profit indicator by a proportionality factor. Another method depends on 10-year government bond interest rates. Location Savings Adjustment to Profits DOI Link: dx.doi.org/10.18374/JIBE-19-1.3