What were the theoretical and practical forms in Benedetto Croce's philosophy of the spirit?

In Benedetto Croce’s systematic "philosophy of the spirit," the mind or consciousness is structured into two primary categories: theoretical and practical forms. These forms are further distinguished into four specific "moments" that operate within a circular dynamic of absolute immanence:1

Theoretical Forms

• Aesthetic: Concerned with intuition and the expression of individual experience, which Croce viewed as the essential function of art.1
• Logical: Concerned with the pure concept, moving beyond mere intuition to rational understanding.1

Practical Forms

• Economic (or Utilitarian): Focused on individual action and utility.1
• Ethical: Focused on universal action and moral duty.1

Croce initially presented these as a structured system in works such as Aesthetic As Science of Expression and General Linguistic and Philosophy of the Practical: Economic and Ethic. However, he later shifted toward "absolute historicism," where these moments are not fixed in a rigid schema but are instead concretized within the spontaneous flow of historical action and thought.1