Just as there are inputs which are supplied by the owner of a business, and whose value therefore is a "virtual," not an actual, expense, so there can be outputs which are consumed by the owner of a business, and whose value therefore forms.

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Quote text and notes from Wikiquote: Kenneth Boulding (page history), available under CC BY-SA 4.0. Source quality and labels are our own summary of what Wikiquote records.