The Bureau of Economic Analysis attempts to translate the damages from natural disasters like hurricanes into two effects: the destruction of property and the capital stock buildings and equipment and the disruption of the flow of income that this stock of capital produces.

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He scours Asia for enterprises that sell into large and expanding markets and have high or rapidly rising returns on equity, strong free cash flow (meaning net income plus depreciation minus capital expenditures, adjusted for working capital) and a focused long-term strategy.

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Apologists for the capital gains tax say that when an asset is sold, the capital gain is converted to cash and can be viewed as an income flow.

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In many cases for inventors and flow through entities, IP can produce capital gain rather than ordinary income.

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