Note 146-4 — CHAPTER 1.

Many items in Class D evade all calculation. Thus, for instance, the numberless cases of personal services which are enjoyed only by the doer himself; also the greater number of products (Nutzungen=usufruct) of capital in use for the consumption of the owner himself. (Latent income.) Only, it may be, in the case of dwelling houses, equipages, etc., that the consumption by use can be estimated in accordance with the analogy of similarly rented goods.