N=40 V=3 m0=6 U=3 P-?

To calculate the value of P, we can use the formula:

P = N - (V + m0 + U)

Given the values provided:
N = 40
V = 3
m0 = 6
U = 3

Substitute these values into the formula:

P = 40 - (3 + 6 + 3)
P = 40 - 12
P = 28

Therefore, the value of P is 28.