Styles of capital
Styles of capital are studied in accounting and economics. Without knowing them, auditing cannot ever be trustworthy, and a trusted auditor has only social capital not instructional capital backing him. This leads to a variety of abuses, like for instance Enron.
Accounting standards always start with knowing what styles of capital are.
Natural capital (land), financial capital (money), and infrastructural capital (equipment) are the most basic. It is also common now to talk of social capital (interpersonal and community trust), instructional capital (like code or claims made in this Content Wiki), and individual capital (human creativity which is "used up" as labour). A work description should indicate when or where any of these are used or used up or stressed or strained or risked.