All architectural practices should seek to make a profit each financial year. Normally, a profit is achieved if there is a surplus of earnings over costs. Profit is distributed to a company’s shareholders or the partners in a partnership. Shareholders or partners salaries will be included as costs, the total income of the architect who is a partner (business owner) will be the sum of their salary plus their share of the profit. For further detail, refer to Profit and profitability.