Resources are the things that are exchanged in transactions-both tangible and intangible . Events are the actual transactions-the giving or getting of a resource. Paying someone is an event-a cash disbursement. Other examples of events are making a sale and collecting a payment. Agents are the people involved in the transaction.
Someone actually gives and gets the resources in the exchange.
First, the events of interest are identified. Then, the resources and agents related to each event are identified.