I believe that money will eventually turn into a digital platform in the future. Some people have started to use the online money already, such as the bit coin. Therefore, I have compared money with clouds because money is intangible, just like clouds.
I have classified clouds with financial terms under the topic of cash flow statement. The cash flow statement is partitioned into three segments, namely:
cash flow resulting from operating activities;
cash flow resulting from investing activities;
cash flow resulting from financing activities.
Depreciation is the maintaining cost of the loss of tangible assets’ values over time. It is a part of operation in cash flow statement. I compare this financial term to Cirrocumulus (Cc) cloud which consists of tiny round white cloudlets. It can be found in the high levels around 16500 - 45000 feet above the ground. The tiny cloudlets are floating around, high up in the sky, like little cash is floating away from your wallet, to pay the maintenance cost of machines and factories.
Net income is a distinct accounting concept from profit. Net income can be calculated by adding a company’s operating income to non-operating income and then subtracting the taxes. I link this term to a cloud called Altocumulus (Ac). It is mid-level patch of small white or grey cloudlets. It is similar to Cirrocumulus (Cc), however it has larger individual segments.
Investing activities: The purchase and sale of fixed assets etc.
I divided investing activities into two parts; equipment and land & properties.
Cumulus (Cu) stands for equipments because it is one of the easiest clouds you can find in the sky. It is a common cloud that produces no rain which is like after you paid for equipment, there is no maintaining cost after purchase. It looks like cotton-wool puffed or some people see it as a cauliflower.
Land and properties resemble the Stratocumulus (Sc). It is a layer of cloud that looks like a thick white blanket of stretched out cotton. It can sometimes block the sun. This means that it is a big cloud like land and properties and relatively huge as compared to equipments. This cloud and Cumulus have similar shapes, it is the size that differentiates them.
Financing activities: repayment of loans and debentures
Stock often goes up and down so I refer this to a rare type of clouds named Duplicatus. These cloud formations are distinguishable by its layered structure found at different atmospheric levels.
This cloud is usually made up of layers of semi transparent ice crystals, forming a cross-hatched pattern which matches with the stock graph having ups and downs.
Nimbostratus (Ns) is chosen to represent loan because it is the dark cloud that brings in bad weather such as the rain. The rain portrays the interest you have to pay for loan. It covers the sky and blocks the sun. You have to fly in a plane through the cloud to realise how deep and solid it can be.