The nature of capital and income

Bibliographic data

Monograph

Identifikator:: 102659555X

URN:: urn:nbn:de:zbw-retromon-82920

Document type:: Monograph

Author:: Fisher, Irving http://d-nb.info/gnd/118533541

Title:: The nature of capital and income

Place of publication:: New York

Publisher:: The Macmillan Company

Year of publication:: 1923

Scope:: XXI, 427 Seiten

Digitisation:: 2019

Collection:: Economics Books

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Index

Document type:: Monograph

Structure type:: Index

Collection:: Economics Books

A Accounting, philosophical basis of, 129, 140. See Capital accounts and Income accounts. Accumulation of interest: not in- come, but increase of capital, 134-135, 224; results of, 224- 226. Adornment, services of, 165. Agio sense of rate of interest, 195, 247, 334. See Premium con- cept. Agriculture amenable to prediction, 291. Amortization, definition of, 110, 332. See Depreciation fund. Amount of a sum, definition of, 203, 329. Amusement, services of, 165. Annuity, regarded as income, 111; concept of interest based on perpetual, 191-194, on termi- nable, 194-195; capital-value of perpetual, 205-208; ‘“deferred,” 207; examples of perpetual, 208-209; capital-value of ter- minable, 209-210; examples of terminable, 210-211; the per- petual, taken as the standard income, 236-237; sinking fund based on difference between in- come and ideal terminable, 243-244; depreciation fund based on difference between actual income and ideal per- petual, 243-244; mathematical formula for present value of perpetual, 369; formule and diagrams of capital-value of, payable annually, semi-annually, ete., 369-371; formule for capital-value of terminable, 374 378; taxation of terminable, in England, 401. INDEX Appraisal of wealth, methods used in, 11-12, 34-36; based on future worth, 204-205. Appraised price, 13; a source of inaccuracy in measurement of wealth, 16-17; discrepancies between, and actual selling price (of shares in stock company), 70-72. Apprenticeship considered as an investment, 169-170. Area method of representing income, 207-208, 371-374. Assets, definition of, 67-68, 329; discrepancies in valuation of, 71-72; effect of increase or decrease in value of, 73-74; fraudulent methods of swelling, 74; relation of stability of, to capital-balance necessary for safety of a business, 81; cash, quick, and slow, 82; true value of liabilities derived from, 84— 85, 139; items of, to be included in capital and income accounts, 139-140 ; methods employed for obtaining valuation of bank (discount paper, short-time loans), 194-195, 198-199, 204; effect of chance element on value of, 287-288; figures of, of life insurance companies, 295. Assignment, settlement of bank- ruptey by, 86. Austria, taxation of forest lands in, 254. B Balances, method of: in summing capital or income accounts, 90- 91, 142-143, 183, 335; taxation by, 97-98; contrasted with method of couples in income summation, 157-158. Appraisal of labor, 172. 413 Balance sheet, definition of, 329. i i 4 8 ¥

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