This book is about an economic system that creates and circulates value. ABC&D explores an economy that is regenerative, accessible, abundant, open source, participative, distributive and devolved - by design. This book is a story of systemic re-orientation, away from an extractive linear economy towards a transformative circular economy. It's about rebuilding 'capitals' through the shift from extraction to circulation in both the monetary and materials cycles at the same time. The book's core concepts are illustrated using the food and farming sector. Through the lens of soil, food and farming systems, it looks in-depth at ways that people can design, build and participate in a regenerative economy. The Circular Economy illustrates really profound shifts and points to a new and emerging economics narrative which is beyond left and right - a devolved, post-capitalist economy based on wealth from the 'commons' and a reinvigorated democracy where the link between work and wages is broken.