What is the equation for calculating GDP at factor cost?

The equation for calculating GDP at factor cost is as follows:

[ \text{GDP at Factor Cost} = \text{GDP at Market Price} - \text{Indirect Taxes} + \text{Subsidies} ]

This formula adjusts the GDP at market price by subtracting indirect taxes (which are included in market prices) and adding subsidies (which reduce market prices) to reflect the cost of production factors such as labor, capital, and land13.