| INCOME | CAPITAL |
|---|---|
| INCOME IS PRIMARY SOURCE OF CAPITAL | CAPITAL IS RESOURCE OF INCOME |
| INCOME IS PART OF CAPITAL | CAPITAL IS MUCH WIDER TERM THAN INCOME |
| INCOME IS CURRENT EARNING | CAPITAL IS CURRENT WEALTH |
| INCOME IS CURRENT MONEY | CAPITAL IS CURRENT WEALTH |
| EARING INCOME IS SHORT TERM PROCESS | CAPITAL BUILDING IS LONG TERM PROCESS |