The income from the transfer of equity investment and the income tax treatment of losses Poorly engineered activities confuse strong competitiveness with overt aggression. This should 't be the intention of team development activities. A cohesive team that may work successfully together doesn't need aggression to attain its goals. Such activities may be demeaning to people who're often made to compete with a level that is certainly largely meaningless inside the place of work. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies? As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation.