5. Economic profit Qoss) results when a firm's sales revenues exceed (are less than) its total costs, both explicit and implicit. Firms that are making the market rate of return on their assets will therefore make zero economic profit. Firms that transform resources into products of greater value than the opportunity cost of the resources used will make an economic profit. On the other hand, if the opportunity cost of the resources used exceeds the value of the product, losses will result.