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бухгалтерский учет
физический капитал (капитал в форме материальных неденежных активов (напр. оборудование, земля, здания и сооружения и т. п.))
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Physical capital represents in economics one of the three primary factors of production. Physical capital is the apparatus used to produce a good and services. Physical capital represents the tangible man-made goods that help and support the production. Inventory, cash, equipment or real estate are all examples of physical capital.