162 NATURE OF CAPITAL AND INCOME  [Cmar. IX 
items of $1200 and four of $1600. Of these, two of each 
might well be, and in practice usually are, dispensed with. 
These are the pair of items “storage service” (G and g¢) 
and the pair “clerk work” (H and kh). Omitting these, 
which are both appraised items, there will be left only 
cash transactions. These may be further simplified by 
dispensing with the two categories called “store lease” 
and “rights to and obligations from employees,” by placing 
the rent (b) and the wages (d) under the head of “stock of 
goods.” In other words, we charge the expenses for rent 
and wages directly against the goods stored and cared for 
instead of, as in the table, charging against them “storage 
service” and “work of selling.” There is no difficulty in 
recognizing the resulting accounts as those employed in 
ordinary bookkeeping. Occasionally the more elaborate 
accounting is necessary, as when a very old lease, like some 
still in force in London, requires only a nominal rent charge 
compared with the benefits conferred. 
§ 10 
In the case of real persons, however, the two sides do not 
balance, for the accounts do not consist solely of double 
entries. To show this, let us recur to the accounts of the 
lawyer considered in Chapter VIII. The table on the 
opposite page reproduces those accounts, with some of the 
items given in greater detail. 
In these accounts, as in the previous ones, we have in- 
dicated the like items on opposite sides by like letters, the 
positive being represented by capitals and the negative 
by small letters. We observe that, as in the corporation 
accounts, many of the items will ““ pair.” But, unlike the 
corporation accounts, the present accounts contain a resi- 
due of items which will not pair. The letters representing 
these unpaired items are designated by being inclosed in 
square brackets. They show that [B], [C], [D], [0]— the 
shelter of the house, use of furniture, use of food, use of