I ——_——

 

 

INDEX 419

is outcome or yield, 122 n.;
effect of depreciation fund on,
125-126, 238-243; other methods
 of steadying, 127-129, 243—
247, 259-263, 293-294 ; methods
of reckoning real person’s (lawyer’s)
 and fictitious person’s
(railway corporation’s), 130-139
(see Income accounts); total
social, 141; distribution of,
142-143; objective, 165; objective
 and subjective final stage
of, 165-169; psychic (subjective),
 167-169, 177, 333; capital
analogous to and correlative
with, 184; value of capital
derived from future, 188; purchasing
 power over, 191; payable
 annually and semi-annually,
192; line method of representing,
 206-207, 371-372; area
method of representing, 207-208,
 371-374 ; determining capital-value
 of, 217-221; case of
capital-value less than total expected,
 227-228; realized vs.
earned, 231-236, 238, 247-255,
327-328, 353 ; perpetual annuity
taken as the standard, 236-237;
regulation of, by repair fund,
259-263; risk as applied to immediate,
 275-276; forecasts of,
283-284 ; effect of changes in, on
capital-value, 284-285 ; insurance
a means of steadying, 293-294;
increase of value is not, 351;
diagrams for continuous and
discontinuous, 371-374; representation
 of capital and, by
polar coordinates, 393-395; two
rival concepts of standard, when
interest rate varies, 396-398.
Income accounts, services and disservices
 which enter into, 119-121;
 for house and lot, 122-126;
of building and loan association,
127-128; of lawyer (real person),
 131-134, 135-136, 163,
174-175; of railway corporation
 (fictitious person), 138-139;
 relation between capital
accounts and, 139, 256-264, 325;
items of assets and liabilities
to be included in, 139-140,
325; of society as a total, 141-142;
 of United States, 142- 



   

143; entrance of interactions
into, 143-145, 325; of logging
camp and sawmill, to illustrate
application of method of couples,
152-154; of dry goods company,
to illustrate double entry bookkeeping,
 159-162; of factory
company, to show relation between
 capital accounts and,
258-262; summarized definition
of, 333.
Income and outgo accounts, 122-140.
 See Income accounts.
Income bonds, 85.
Income meter, “cash” in income
accounts termed an, 137-138.
Income-services, 121.
Income summation, by method of
balances, 90-91, 142-143, 183,
335; by method of couples,
143-152, 183-184, 335; method
of couples contrasted with
method of balances in, 157-158.

Income tax, 250-253, 398-400 ; effect
on capital of misconceived,
253-254; unrestricted application
 of, impracticable, 400-403.
Income-value, 121, 327, 333; rate of
interest a link between capitalvalue
 and, 202, 327-328.
Individual income, distinctions between
 social and, 113-115.
Insolvency, 81; true and pseudo, 82.
Installment, payment by, as a means
of regulating income, 127, 244—
245.
Instrument of wealth, 5, 19, 333.
Insurance, origins of, 275-276 ; avoidance
 and shifting of risks by,
288, 291-294; a means of
steadying income, 293-294;
various forms of, 294.
Insurance companies, identity of
creditors and stockholders in
mutual, 85 ; terminable annuities
used by, 210; bonds offered by,
217; forecast of interest rate
by, 274.
Interactions between two instruments
 or groups of instruments,
144, 325, 334; formerly styled
“productive services,” 145;
three classes of (transformation,
transportation, and transfer),
145-152; natural services of