Christian Caliandro's 'Cespiti' essay on art as intangible assets

Christian Caliandro's essay 'Cespiti. Strumenti per il tempo nuovo' on Artribune redefines 'cespiti' (fixed assets) as a metaphor for art: works, projects, and ideas that evolve over time. Drawing from the Treccani Dictionary of Economics and Finance (2012), he notes that cespiti are material and immaterial goods not intended for direct sale but contributing to a company's future profit through value creation. Caliandro contrasts this with the art world, where creative processes are in constant motion. The essay also references Nirvana's album 'In Utero' (1993) as a triumph of will, detailing its original title 'I Hate Myself And I Want To Die', the rejected cover collage by Kurt Cobain (featuring fetal models, skeletons, and organs on a bed of lilies and orchids, photographed by Charles Peterson), and the final cover by Robert Fisher. Caliandro describes the album's sound as deliberately ragged and free, disconcerting record label executives expecting another 'Nevermind'. The text touches on social enterprise, urban regeneration, and tourism as key drivers for 2020-2030, advocating for community-based reuse of abandoned buildings. Caliandro, born 1979, teaches art history at the Academy of Fine Arts of Florence and serves on the scientific committee of Symbola Foundation for Italian Qualities.