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416 INDEX 
labor drawn by, 175 n.; con- 
cept of interest of, 247. 
Clothing, services of, 165. 
Coefficients of caution, probability, 
and risk. See Caution, etc. 
Combination of capital instruments 
to standardize income, 127-129, 
245-246. 
Commodities, definition of, 5, 323, 
331; classification of, 7; error of 
reckoning as income, 105-106. 
Complete rights to property, 36-37, 
95-96, 324-325, 335. 
Composition, settlement of bank- 
ruptey by, 86. 
Computation tables, 243 mn., 283— 
284, 408-411. 
Consumption, 145, 152, 164, 165, 336, 
350. 
Contingent liability, 83. 
Control, value of, as applied to 
railway ownership, 35-36. 
Copyright, wealth underlying, 27, 
29 
Cost, included in term ““outgo,” 120; 
influence of past, on present 
value, 188-190. 
Cost of production, 151, 173-174, 
184. 
Cotgrave, definition of capital by, 
62. 
Couple, definition of, 331. 
Couples, method of : in capital sum- 
mation, 90-91, 183-184, 335; 
applied to accounting of rail- 
way company, 94; taxation by, 
97-98; income summation by, 
143-152, 183-184, 335; natural 
income discovered by, 150-151; 
contrasted with method of bal- 
ances in income summation, 157— 
158. 
@ourcelle-Seneuil, use of term “capi- 
tal’’ by, 60. 
@redit, nature of property right 
represented by, 32-33; mis- 
taken view of, 39; relation of, 
to capital, 96-97; in the sense 
of an item of a transaction, 158— 
159, 336. 
Credited,” income said to be, 122, 
132, 325. 
Creditors, regarded as risk-takers, 
83-84; bondholders contrasted 
with stockholders as, 85. 
Crises, causes of, 296-297. 
Currency inflation, mistaken idea 
the basis of, 38-39. 
Custom (tailor’s), wealth represented 
by, 29. 
D 
Daniels, use of term ‘“‘capital’’ by, 
60n.%. 
Dargun, human beings counted as 
wealth by, 5 n.2 
Davenant, on human beings as wealth, 
50a’. 
Davenport, ‘Statistical Methods” 
by, 408 n. 
Debit, an item of a transaction, 122, 
132, 158-159, 336. 
Debt, imprisonment for, 83; repu- 
diation of, 84; payments on 
(interest or principal) are outgo, 
134. 
Definition, tests of a, 116. 
De Foville, use of term ‘capital’ 
by, 60. 
Depletion of capital, not to be de- 
ducted from income, 110, 134; 
taxation and, 400-403. 
Depreciation not outgo, 234. 
Depreciation fund, regulation of in- 
come by, 125-126, 239-243; 
geometrical figures representing, 
240, 241. 
Depreciations, item of, in income and 
capital accounts, 257-263. 
Desirability, concept of, 41, 326; 
discussion of term, and term 
“utility,” 42-43. See Utility. 
Dimension, definition of, 331. 
Dimensions : wealth, price, and value, 
3-15, 341-344; of income- 
capital ratios, 186, 357 ; of rates 
of interest, discount, and capi- 
talization, 367-368. 
Discommodities, class of articles 
termed, 120. 
Discount, rate of, 199, 200, 327, 332; 
table showing equivalent rates 
of interest, capitalization, and, 
200; total, on a sum, 209-210, 
331; mathematical relations 
between rates of interest and, 
364-366; between rates of, 
for different time reckonings, 
366-367; dimensions of rates 
of interest, capitalization, and, 
  
367-368.