From the point of view of capital, the representation of value is more important than the physical form or useful properties of the labor product. The particular kind of commodity being sold means little; the net gain is everything. A portion of the labor of society must therefore be devoted to the accounting of value. As capitalism becomes more complex and develops into its monopoly stage, the accounting of value becomes infinitely more complex. The number of intermediaries between production and consumption increases, so that the value accounting of the single commodity is duplicated through a number of stages. The battle to realize values, to turn them into cash, calls for a special accounting of its own. Just as in some industries the labor expended upon marketing begins to approach the amount expended upon the production of the commodities being sold, so in some industries the labor expended upon the mere transformation of the form of value (from the commodity form into the form of money or credit)—including the policing, the cashiers and collection work, the recordkeeping, the accounting, etc.—begins to approach or surpass the labor used in producing the underlying commodity or service. And finally, as we have already noted, entire “industries” come into existence whose activity is concerned with nothing but the transfer of values and the accounting entailed by this.