I find it helpful to think across the triple bottom line, and consider at least these six categories of capital: 

• Financial / economic
  • internal (as you have here; i.e., shareholder equity and debtors); 
  • external (supply chain - customers and suppliers)
• Social
  • intellectual
  • social and relationship
  • constructed / manufactured
• natural

Thus, we can articulate where the negative externalities are identified. In loss to relationships? The environment? Etc.