The What hierarchy — 417-node classification tree
The 417-node thematic hierarchy that organizes everything FAND measures.
Where the spatial scales answer where a number sits, the What hierarchy answers what it is. Every value FAND produces is keyed to a “What code” — a position in a classification tree of 417 nodes (291 leaves, 126 branches, max depth 11), organizing roughly 3,000 development indicators drawn from about ten source databases.
It is the thematic navigation axis: a reader looking at a country’s balance sheet clicks Natural Capital and sees it break into fossil fuels, minerals, fisheries, farmland, forests; clicks Fossil Fuels and sees oil, gas, coal. The same tree classifies every component, at every spatial scale.
The top levels
1 Total Assets
├── 1.1 Assets
│ ├── 1.1.1 Claim-Rights — collateralizable
│ │ ├── 1.1.1.2 PA — Produced Assets
│ │ ├── 1.1.1.3 NC — Natural Capital
│ │ │ ├── Fossil Fuels (oil, gas, coal)
│ │ │ ├── Minerals (individual commodities — gold, copper, iron ore, …)
│ │ │ ├── Fisheries
│ │ │ ├── Agricultural Land (cropland, pastureland)
│ │ │ ├── Forest Timber
│ │ │ └── Forest Cover
│ │ └── 1.1.1.4 Cross-Border Claim-Rights (gross foreign assets)
│ └── 1.1.2 Substantive Rights — non-collateralizable
│ ├── 1.1.2.1 HR — Human Resources (education + health)
│ ├── 1.1.2.2 Ecosystem Services — 'free' services of nature (mangroves, hydropower, carbon, water, solar, wind)
│ └── 1.1.2.3 'Free' Trust Infrastructure (institutions, rule of law, social cohesion)
└── 1.2 Liabilities (to whom?)
├── 1.2.2 Deferred Maintenance of trust infrastructure (DM)
├── 1.2.3 Cross-Border Duties (gross foreign liabilities)
└── 1.2.4 Net Worth — the liability to the owners of the placeThis is the top of the tree. The full version runs down to individual commodities and ecosystem-service flows, eleven levels deep — it is rendered in full further down this page.
Two classification rules worth knowing
- Natural Capital is not “all nature-related wealth.” Mangroves, hydropower, carbon, and the other “free services of nature” are Substantive Rights (no legally enforceable duty backs them), so they classify under Substantive Rights (
1.1.2.2), not under NC (1.1.1.3). NC is the depletable, severable, collateralizable subsoil-and-land stock. - Substantive Rights sit inside Commonwealth, not above it. SR decomposes the SI residual within CW; the ecosystem-service leaves file claims on SR’s collective value rather than adding a separate top-line.
These distinctions are codified in the nc_aggregation flag inside the manifest, so the same tree can answer both “what is Natural Capital?” and “what is the full balance sheet?” without double-counting.
How it powers the site
Every balance-sheet figure on this site is tagged with its What code, which is what makes the thematic drill-down work: expand a parent to see its children, each carrying its own value, source, and NUSAP data-quality pedigree. The interactive explorer below renders the full tree.
Explore the hierarchy
1Portfolio21.1Assets21.1.1Property Rights (GAAP)41.1.1.1Fin Assets (Net)51.1.1.1.1AF 2Bank Dep., etc.1.1.1.1.2AF6 Standardized guarantee schemes21.1.1.1.2.1Social Security1.1.1.1.2.2Other pensions
1.1.1.1.3AF5 Stocks, bonds, etc.1.1.1.1.4Other Fin. Assets1.1.1.1.5-Fin. Liabilities
1.1.1.2Depreciable21.1.1.2.1Equipment & Intel. Prop.41.1.1.2.1.1Business Equip. & IPP21.1.1.2.1.1.1Business equipment51.1.1.2.1.1.1.1Information processing equipment61.1.1.2.1.1.1.1.1Computers and peripheral equipment81.1.1.2.1.1.1.1.1.1Mainframe computers1.1.1.2.1.1.1.1.1.2Personal computers (PCs)1.1.1.2.1.1.1.1.1.3Direct access storage devices1.1.1.2.1.1.1.1.1.4Printers1.1.1.2.1.1.1.1.1.5Terminals1.1.1.2.1.1.1.1.1.6Tape drives1.1.1.2.1.1.1.1.1.7Storage devices1.1.1.2.1.1.1.1.1.8Integrated systems
1.1.1.2.1.1.1.1.2Communication equipment1.1.1.2.1.1.1.1.3Medical equipment and instruments21.1.1.2.1.1.1.1.3.1Medical equipment and related1.1.1.2.1.1.1.1.3.2Electromedical instruments
1.1.1.2.1.1.1.1.4Nonmedical instruments1.1.1.2.1.1.1.1.5Photocopy and related equipment1.1.1.2.1.1.1.1.6Office and accounting equipment
1.1.1.2.1.1.1.2Industrial equipment61.1.1.2.1.1.1.2.1Fabricated metal products1.1.1.2.1.1.1.2.2Engines and turbines1.1.1.2.1.1.1.2.3Metalworking machinery1.1.1.2.1.1.1.2.4Special industry machinery, n.e.c.1.1.1.2.1.1.1.2.5General industrial, including materials handling, equipment1.1.1.2.1.1.1.2.6Electrical transmission, distribution, and industrial apparatus
1.1.1.2.1.1.1.3Transportation equipment51.1.1.2.1.1.1.3.1Trucks, buses, and truck trailers21.1.1.2.1.1.1.3.1.1Light trucks (including utility vehicles)1.1.1.2.1.1.1.3.1.2Other trucks, buses, and truck trailers
1.1.1.2.1.1.1.3.2Autos1.1.1.2.1.1.1.3.3Aircraft1.1.1.2.1.1.1.3.4Ships and boats1.1.1.2.1.1.1.3.5Railroad equipment
1.1.1.2.1.1.1.4Other Nonresidential equipment71.1.1.2.1.1.1.4.1Furniture and fixtures1.1.1.2.1.1.1.4.2Agricultural machinery21.1.1.2.1.1.1.4.2.1Agricultural machinery excluding tractors1.1.1.2.1.1.1.4.2.2Farm tractors
1.1.1.2.1.1.1.4.3Construction machinery21.1.1.2.1.1.1.4.3.1Construction machinery excluding tractors1.1.1.2.1.1.1.4.3.2Construction tractors
1.1.1.2.1.1.1.4.4Mining and oilfield machinery1.1.1.2.1.1.1.4.5Service industry machinery1.1.1.2.1.1.1.4.6Electrical equipment, n.e.c.1.1.1.2.1.1.1.4.7Misc. nonresidential equipment51.1.1.2.1.1.1.4.7.1Internal combustion engines1.1.1.2.1.1.1.4.7.2Internal combustion engines1.1.1.2.1.1.1.4.7.3Household appliances1.1.1.2.1.1.1.4.7.4Misc. Nonresidential equipment nie1.1.1.2.1.1.1.4.7.5Nuclear fuel
1.1.1.2.1.1.1.5Business Residential Equip.
1.1.1.2.1.1.2IPP41.1.1.2.1.1.2.1Research and development (R&D)21.1.1.2.1.1.2.1.1Business R&D21.1.1.2.1.1.2.1.1.1Manufacturing R&D71.1.1.2.1.1.2.1.1.1.1Pharmaceutical and medicine manufacturing1.1.1.2.1.1.2.1.1.1.2Chemical manufacturing, excluding pharmaceutical and medicine1.1.1.2.1.1.2.1.1.1.3Semiconductor and other electronic component manufacturing1.1.1.2.1.1.2.1.1.1.4Other computer and electronic product manufacturing1.1.1.2.1.1.2.1.1.1.5Motor vehicles, bodies and trailers, and parts manufacturing1.1.1.2.1.1.2.1.1.1.6Aerospace products and parts manufacturing1.1.1.2.1.1.2.1.1.1.7Other manufacturing
1.1.1.2.1.1.2.1.1.2Nonmanufacturing R&D21.1.1.2.1.1.2.1.1.2.1Scientific research and development services R&D1.1.1.2.1.1.2.1.1.2.2All other nonmanufacturing R&D
1.1.1.2.1.1.2.1.2NPISH R&D21.1.1.2.1.1.2.1.2.1Universities and colleges1.1.1.2.1.1.2.1.2.2Other nonprofit institutions
1.1.1.2.1.1.2.2Artistic originals (AO)51.1.1.2.1.1.2.2.1Theatrical movies1.1.1.2.1.1.2.2.2Long-lived television programs1.1.1.2.1.1.2.2.3Books1.1.1.2.1.1.2.2.4Music1.1.1.2.1.1.2.2.5Other
1.1.1.2.1.1.2.3Software31.1.1.2.1.1.2.3.1Software, pre-packaged1.1.1.2.1.1.2.3.2Software, custom1.1.1.2.1.1.2.3.3Software, own-account
1.1.1.2.1.1.2.4AN2 Other IPP31.1.1.2.1.1.2.4.1AN21 Contracts, leases and licenses nie1.1.1.2.1.1.2.4.2AN22 Crypto assets without a corresponding liability designed to act as a medium of exchange1.1.1.2.1.1.2.4.3AN23 Purchased goodwill and marketing assets
1.1.1.2.1.2Consumer Durables41.1.1.2.1.2.1Motor vehicles and parts31.1.1.2.1.2.1.1Autos1.1.1.2.1.2.1.2Light trucks1.1.1.2.1.2.1.3Motor vehicle parts and accessories
1.1.1.2.1.2.2Furnishings and durable household equipment41.1.1.2.1.2.2.1Furniture and furnishings 11.1.1.2.1.2.2.2Household appliances 21.1.1.2.1.2.2.3Glassware, tableware, and household utensils 31.1.1.2.1.2.2.4Tools and equipment for house and garden
1.1.1.2.1.2.3Recreational goods and vehicles51.1.1.2.1.2.3.1Video, audio, photographic, and information processing equipment and media1.1.1.2.1.2.3.2Sporting equipment, supplies, guns, and ammunition1.1.1.2.1.2.3.3Sports and recreational vehicles 41.1.1.2.1.2.3.4Recreational books1.1.1.2.1.2.3.5Musical instruments
1.1.1.2.1.2.4Other durable goods51.1.1.2.1.2.4.1Jewelry and watches1.1.1.2.1.2.4.2Therapeutic appliances and equipment1.1.1.2.1.2.4.3Educational books1.1.1.2.1.2.4.4Luggage and similar personal items1.1.1.2.1.2.4.5Telephone and facsimile equipment
1.1.1.2.1.3AN12 Inventories31.1.1.2.1.3.1Materials inventory1.1.1.2.1.3.2Work-in-process inventory1.1.1.2.1.3.3Finished goods inventory
1.1.1.2.1.4Govt. Equip. & IPP21.1.1.2.1.4.1National Defense61.1.1.2.1.4.1.1Aircraft1.1.1.2.1.4.1.2Missiles1.1.1.2.1.4.1.3Ships1.1.1.2.1.4.1.4Vehicles1.1.1.2.1.4.1.5Electronics1.1.1.2.1.4.1.6Other equipment
1.1.1.2.1.4.2Nondefense Govt Equip.
1.1.1.2.2Structures41.1.1.2.2.1Business Structures31.1.1.2.2.1.1Health care21.1.1.2.2.1.1.1Hospitals and special care21.1.1.2.2.1.1.1.1Hospitals1.1.1.2.2.1.1.1.2Special care
1.1.1.2.2.1.1.2Medical buildings
1.1.1.2.2.1.2Buildings71.1.1.2.2.1.2.1Industrial buildings1.1.1.2.2.1.2.2Office buildings1.1.1.2.2.1.2.3Commercial warehouses1.1.1.2.2.1.2.4Other commercial buildings1.1.1.2.2.1.2.5Farm1.1.1.2.2.1.2.6Multimerchandise shopping1.1.1.2.2.1.2.7Other structures61.1.1.2.2.1.2.7.1Educational buildings1.1.1.2.2.1.2.7.2Hotels and motels - lodging1.1.1.2.2.1.2.7.3Food and beverage establishments1.1.1.2.2.1.2.7.4Amusement and recreational buildings1.1.1.2.2.1.2.7.5Mobile offices1.1.1.2.2.1.2.7.6Religious
1.1.1.2.2.1.3Physical Infrastructure41.1.1.2.2.1.3.1Power & Communication21.1.1.2.2.1.3.1.1Power21.1.1.2.2.1.3.1.1.1Electric light and power1.1.1.2.2.1.3.1.1.2Other Power Infrast,21.1.1.2.2.1.3.1.1.2.1Gas1.1.1.2.2.1.3.1.1.2.2Wind and solar energy
1.1.1.2.2.1.3.1.2Telecommunications
1.1.1.2.2.1.3.2Transportion31.1.1.2.2.1.3.2.1Air transport1.1.1.2.2.1.3.2.2Land Transport71.1.1.2.2.1.3.2.2.1Public Safety1.1.1.2.2.1.3.2.2.2Highway and conservation and development1.1.1.2.2.1.3.2.2.3Railroad replacement track1.1.1.2.2.1.3.2.2.4Other railroad structures1.1.1.2.2.1.3.2.2.5Local transit1.1.1.2.2.1.3.2.2.6Petroleum pipelines1.1.1.2.2.1.3.2.2.7Other land transportation
1.1.1.2.2.1.3.2.3Water Transport
1.1.1.2.2.1.3.3Water Systems21.1.1.2.2.1.3.3.1Water Supply1.1.1.2.2.1.3.3.2Sewage and Waste Disposal
1.1.1.2.2.1.3.4Mining exploration, shafts, and wells21.1.1.2.2.1.3.4.1Mining: petroleum and natural gas1.1.1.2.2.1.3.4.2Other mining
1.1.1.2.2.2Residential Structures11.1.1.2.2.2.1Tenant-Occupied111.1.1.2.2.2.1.1Tenant-occupied, manufactured homes1.1.1.2.2.2.1.2Tenant-occupied, 1-4 units, new1.1.1.2.2.2.1.3Tenant-occupied, 1-4 units, additions and alterations1.1.1.2.2.2.1.4Tenant-occupied, 1-4 units, major replacements1.1.1.2.2.2.1.5Tenant-occupied, 5+ units, new1.1.1.2.2.2.1.6Tenant-occupied, 5+ units, additions and alterations1.1.1.2.2.2.1.7Tenant-occupied, 5+ units, major replacements1.1.1.2.2.2.1.8Tenant-occupied, 1-4 units, equipment1.1.1.2.2.2.1.9Tenant-occupied, 5+ units, equipment1.1.1.2.2.2.1.10Acquisition costs, tenant-occupied1.1.1.2.2.2.1.11Disposal costs, tenant-occupied
1.1.1.2.2.3Structures nie1.1.1.2.2.4Government Structures21.1.1.2.2.4.1Military facilities1.1.1.2.2.4.2Nonmilitary Govt. Structures21.1.1.2.2.4.2.1Federal1.1.1.2.2.4.2.2S&Local
1.1.1.3Indefinite- & Long-Lived21.1.1.3.1Depletable11.1.1.3.1.1AN32 Subsoil21.1.1.3.1.1.1Fossil Fuels31.1.1.3.1.1.1.1Oil1.1.1.3.1.1.1.2Gas1.1.1.3.1.1.1.3Coal
1.1.1.3.1.1.2Other Subsoil Assets161.1.1.3.1.1.2.1Aluminum (secondary)1.1.1.3.1.1.2.2Cement1.1.1.3.1.1.2.3Copper1.1.1.3.1.1.2.4Gold1.1.1.3.1.1.2.5Gypsum1.1.1.3.1.1.2.6Iron ore1.1.1.3.1.1.2.7Lead1.1.1.3.1.1.2.8Molybdenum1.1.1.3.1.1.2.9Palladium1.1.1.3.1.1.2.10Phosphate rock1.1.1.3.1.1.2.11Platinum1.1.1.3.1.1.2.12Sand and gravel, construction1.1.1.3.1.1.2.13Silver1.1.1.3.1.1.2.14Soda ash1.1.1.3.1.1.2.15Stone, crushed1.1.1.3.1.1.2.16Zinc
1.1.1.3.2Land & natural growth21.1.1.3.2.1Built Land & farms21.1.1.3.2.1.1Under Structures1.1.1.3.2.1.2Primary Uses21.1.1.3.2.1.2.1Farm land1.1.1.3.2.1.2.2Grazing land
1.1.1.3.2.2Timber & land31.1.1.3.2.2.1Plantations1.1.1.3.2.2.2Forest Timber1.1.1.3.2.2.3Forest Land
1.1.1.4Cross-Border Claim-Rights (Gross Foreign Assets)
1.1.2Substantive Rights31.1.2.1Human Resources1.1.2.2'Free' services of nature → Ecosystem Services71.1.2.2.1Estuarine and other metabolic systems (Mangroves)1.1.2.2.2Protected/Conservation (PILT)1.1.2.2.3Other Forest Services11.1.2.2.3.1Wildlife-related
1.1.2.2.4AN34 Water Cycle51.1.2.2.4.1Irrigation withdr1.1.2.2.4.2Precipitation-ET1.1.2.2.4.3River flow1.1.2.2.4.4Water Power (Hydropower)1.1.2.2.4.5Other withdr.
1.1.2.2.5Carbon Cycle21.1.2.2.5.1Sinks41.1.2.2.5.1.1Forest Carbon1.1.2.2.5.1.2Crop Carbon1.1.2.2.5.1.3Subsoil Carbon1.1.2.2.5.1.4Carbon Sinks nie
1.1.2.2.5.2Sources61.1.2.2.5.2.1Livestock1.1.2.2.5.2.2Crop Prod.1.1.2.2.5.2.3Power plants1.1.2.2.5.2.4Other EPA reporters1.1.2.2.5.2.5Other, stationary1.1.2.2.5.2.6Transport
1.1.2.2.6Solar1.1.2.2.7Wind
1.1.2.3'Free' Trust Infrastructure
1.2Liabilities41.2.1Intragenerational11.2.1.1Income Inequality
1.2.2Intergenerational21.2.2.1Asset Restor Oblig21.2.2.1.1Coal ARO41.2.2.1.1.1Surface Past (AMLIS)1.2.2.1.1.2Surface Present1.2.2.1.1.3Undergr Past (AMLIS)1.2.2.1.1.4Undergr Present
1.2.2.1.2Super Fund21.2.2.1.2.1On NPL1.2.2.1.2.2Not on NPL
1.2.2.2Other Natural Sinks61.2.2.2.1Carbon Monoxide1.2.2.2.2Lead1.2.2.2.3Nitrogen Oxides1.2.2.2.4Volatile Organic Compounds1.2.2.2.5Particulate Matter1.2.2.2.6Sulfur Dioxide
1.2.3Net Worth11.2.3.NIIPNet International Investment Position (computed)
1.2.4Cross-Border Duties (Gross Foreign Liabilities)
2Wheel of Wealth22.1P≡E≡Y32.1.1Production (P)22.1.1.1By Industry2.1.1.2By KLEMS32.1.1.2.1Value Added22.1.1.2.1.1K (Capital)2.1.1.2.1.2L (Labor)22.1.1.2.1.2.1Wages and salaries2.1.1.2.1.2.2Employers’ social contributions
2.1.1.2.2Interm. Cons.32.1.1.2.2.1E (Energy)2.1.1.2.2.2M (Materials)2.1.1.2.2.3S (Services)
2.1.1.2.3t
2.1.2Expenditure (E)2.1.3Income (Y)
2.2Beyond SNA32.2.1Time Use32.2.1.1Income-earning42.2.1.1.1Working2.2.1.1.2Work-related activities2.2.1.1.3Other income-generating activities12.2.1.1.3.1Job search and interviewing
2.2.1.1.4Travel related to work
2.2.1.2Engaging with Others52.2.1.2.1Caring for and helping household members32.2.1.2.1.1Caring for and helping household children82.2.1.2.1.1.1Childcare excl. Education & Health2.2.1.2.1.1.2Physical care for household children2.2.1.2.1.1.3Reading to and with household children2.2.1.2.1.1.4Talking with and listening to household2.2.1.2.1.1.5Activities related to household children’s education12.2.1.2.1.1.5.1Helping household children with homework
2.2.1.2.1.1.6Activities related to household children’s health.2.2.1.2.1.1.7Playing with household children, not sports2.2.1.2.1.1.8Attending household children’s events
2.2.1.2.1.2Caring for and helping household adults.32.2.1.2.1.2.1Physical care for household adults2.2.1.2.1.2.2Helping household adults2.2.1.2.1.2.3Travel related to caring for and helping household members
2.2.1.2.1.3Caring for and helping nonhousehold members42.2.1.2.1.3.1Caring for and helping nonhousehold children2.2.1.2.1.3.2Caring for nonhousehold adults2.2.1.2.1.3.3Helping nonhousehold adults2.2.1.2.1.3.4Travel related to caring for and helping nonhousehold members
2.2.1.2.2Organizational, civic, and religious activities62.2.1.2.2.1Religious and spiritual activities22.2.1.2.2.1.1Attending religious services2.2.1.2.2.1.2Participating in religious practices
2.2.1.2.2.2Volunteering (organizational and civic activities)22.2.1.2.2.2.1Volunteer activities2.2.1.2.2.2.2Administrative and support activities
2.2.1.2.2.3Social service and care activities (except medical)2.2.1.2.2.4Indoor and outdoor maintenance, building, and cleanup activities2.2.1.2.2.5Participating in performance and cultural activities2.2.1.2.2.6Travel related to organizational, civic, and religious activities
2.2.1.2.3Leisure and sports2.2.1.2.4Socializing and communicating32.2.1.2.4.1Attending or hosting social events2.2.1.2.4.2Socializing and communicating (except social events)2.2.1.2.4.3Telephone calls, mail, and e-mail32.2.1.2.4.3.1Telephone calls (to or from)2.2.1.2.4.3.2Household and personal messages22.2.1.2.4.3.2.1Household and personal messages2.2.1.2.4.3.2.2Household and personal e-mail and messages
2.2.1.2.4.3.3Travel related to telephone calls
2.2.1.2.5Sports, entertainment, arts22.2.1.2.5.1Arts and entertainment (other than sports)2.2.1.2.5.2Sports, exercise, and recreation22.2.1.2.5.2.1Sports, exercise, and recreation22.2.1.2.5.2.1.1Walking2.2.1.2.5.2.1.2Attending sporting or recreational even
2.2.1.2.5.2.2Travel related to leisure and sports
2.2.1.3Self-managment82.2.1.3.1Personal care activities42.2.1.3.1.1Sleeping2.2.1.3.1.2Grooming2.2.1.3.1.3Health-related self care12.2.1.3.1.3.1Personal activities
2.2.1.3.1.4Travel related to personal care
2.2.1.3.2Eating and drinking22.2.1.3.2.1Eating and drinking per se2.2.1.3.2.2Travel related to eating and drinking
2.2.1.3.3Household activities72.2.1.3.3.1Housework12.2.1.3.3.1.1Interior cleaning12.2.1.3.3.1.1.1Laundry
2.2.1.3.3.2Storing interior household items, including food12.2.1.3.3.2.1Food preparation and cleanup12.2.1.3.3.2.1.1Food and drink preparation12.2.1.3.3.2.1.1.1Kitchen and food cleanup
2.2.1.3.3.3Lawn and garden care2.2.1.3.3.4Household management22.2.1.3.3.4.1Financial management2.2.1.3.3.4.2Other Household Management22.2.1.3.3.4.2.1Interior Management2.2.1.3.3.4.2.2Exterior Management
2.2.1.3.3.5Animals and pets22.2.1.3.3.5.1Care for animals and pets, not veterinary care2.2.1.3.3.5.2Walking, exercising, and playing with animals
2.2.1.3.3.6Appliances, tools, and toys2.2.1.3.3.7Travel related to household activities
2.2.1.3.4Purchasing goods and services32.2.1.3.4.1Consumer goods purchases12.2.1.3.4.1.1Grocery shopping
2.2.1.3.4.2Professional and personal care services52.2.1.3.4.2.1Financial services and banking2.2.1.3.4.2.2Medical and care services2.2.1.3.4.2.3Personal care services2.2.1.3.4.2.4Household services2.2.1.3.4.2.5Home maintenance, repair, decoration, and construction (not done by self22.2.1.3.4.2.5.1Vehicle maintenance and repair services (not done by self)2.2.1.3.4.2.5.2Government services
2.2.1.3.4.3Travel related to purchasing goods and services
2.2.1.3.5Educational activities32.2.1.3.5.1Attending class12.2.1.3.5.1.1Taking class for degree, certificate, or licensure
2.2.1.3.5.2Homework and research2.2.1.3.5.3Travel related to education.
2.2.1.3.6Socializing and communicating (except social events)2.2.1.3.7Relaxing and leisure52.2.1.3.7.1Watching TV2.2.1.3.7.2Relaxing and thinking2.2.1.3.7.3Playing games2.2.1.3.7.4Computer use for leisure, excluding games2.2.1.3.7.5Reading for personal interest
2.2.1.3.8Travel related to telephone calls
2.2.2Windfalls32.2.2.1Impairment risks2.2.2.2Recovery Costs2.2.2.3Opportunities
2.2.3Frozen Accidents