The six capitals
Living · social · human · intellectual · built · financial — counted together, so that no body grows rich in money while going bankrupt in what matters more.
Living is the health of the land, water, air, and creatures a body depends on and affects. Social is the trust between people, and between this body and its neighbours. Human is the capacity, health, and formation of the people themselves. Intellectual is what has been learned, written, and made shareable. Built is the physical: tools, buildings, infrastructure. Financial is money and the claims money represents — one of six, and the only one that is purely a claim on the others (Wealth, Value, Economy).
Counting them together is the whole instrument. Any single measure can be raised by draining the others, and money can be raised by draining all five. A body that reports only its money will discover its exhausted people, its degraded land, and its spent trust only when one of them fails outright — and by then the failure is structural. Six columns make the trade visible while it is still a choice (Extraction Of Wealth, Regeneration, Materiality).
It is load-bearing because it is what lets a body be accountable without being priced. The six are not converted into one number; there is no exchange rate between trust and topsoil, and inventing one is how every serious attempt at this has gone wrong. They are held side by side and read together, by people, with judgment (Measurement, Wisdom, Omniconsideration).
It sits directly beneath the order in which value flows: the work is kept alive, then the people who do it, before any return to capital; and capital is capped, subordinate, and locked out of ownership of the body itself. Six-capital accounting is how anyone outside can check that the order was actually kept (Capital Subordinate To Purpose, The asset lock, Transparency).
Also called: six-capital accounting
Stands on: Value · Wealth · Capital Subordinate To Purpose
Opens onto: The asset lock · Economy · Regeneration · Materiality · Transparency · FSx · The Community Company · Underwriting The New Economy · Extraction Of Wealth
In play: Home · beyond — read at the turning, beside the money
Sources: The DNA of Heaven, Part IV, §Where value flows (Fable synthesis — the six named together) · Fair Shares Commons and the FSx lineage, named there as the source of the accounting pattern · Where Value Flows, Capital Subordinate To Purpose (wiki) · lionsberg.wiki: Capital Subordinate To Purpose
Open: Nothing states how any of the five non-financial capitals is actually measured, or by whom, or how often — which is where every attempt at this has previously failed.