On a cognitive level, we can describe the metaphor in (1) through the notion of domains: money, as a target domain, is framed through the source domain of liquid: money, like liquid, can move to or from a business with ease; it can also dry up; and assets can be liquidated to maintain the flow. Such metaphoric conceptualizations help us to categorize the world, and to better understand or communicate difficult or abstract processes. This explanation is based on Conceptual Metaphor Theory (CMT) and was first developed by Lakoff and Johnson (1980). The theory bases its claim that metaphor is central to thought as a result of its pervasiveness in everyday language. It is still one of the most prevalent frameworks for most current approaches to metaphor analysis.