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Himmelfarb and Eagly's (1974) definition of an attitude embraced the view of the three-component model. Their definition also emphasised that attitudes are:
Assets
Economic resources owned or controlled by a business, expected to provide future benefits.
Supplies
Items or materials used in the operation of a business, often consumable in nature.
Owner's Equity
The residual interest in the assets of the entity after deducting liabilities, essentially the net assets owned by the proprietors.
Liability
Financial obligations or debts that a company owes to others, which need to be settled over time through the transfer of economic benefits including money, goods, or services.
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