I think you answered this question yourself: some forms of value are subjective. Some vitally important benefits to the people around you don't show up on a bal

I think you answered this question yourself: some forms of value are subjective. Some vitally important benefits to the people around you don't show up on a balance sheet. People will gladly pay to be a patron of the arts, or just to make someone they like happy, and it doesn't have to involve a quantifiable return on investment.