Agrarian Reform and Taxation - Capital

1. CAPITAL
ANCHETA, Kenzie M.
BSED 3F-1

2. Capital
Capital can represent
the monetary resources
companies use to
purchase natural
resources, land and
other capital goods.

3. It also represents
the major physical
assets individuals
and companies use
when producing
goods or services.
Capital

4. Different
Types of Capital

5. PHYSICAL CAPITAL
• These are all Long-lasting
physical goods that are
used to make other things.
• Consist of things like
machinery and equipment,
factory buildings and even
hand tools.

6. HUMAN CAPITAL
• Consist of skills and
knowledge possessed
by workers.
• Product of education
and training

7. Different
Factors of Capital

8. FIXED CAPITAL
• This includes
machinery, factories,
equipment, new
technology, buildings,
computers, and other
goods.

9. WORKING CAPITAL
• includes the stocks of
finished and semi-
finished goods
• Also used to refer to
liquid assets (money)
needed for immediate
expenses linked to the
production process

10. FINANCIAL CAPITAL
• This is simply the
amount of money the
initiator of the business
has invested in it.
• It also refers to his or
her net worth tied up in
the business

11. INFRASTRUCTURE
• It is a stock of
capital that is used
to maintain the
whole economic
system .

12. REFERENCE
• http://smallbusiness.chron.com/economic-
definition-four-factors-production-3941.html
• https://en.wikipedia.org/wiki/Factors_of_production
• http://study.com/academy/lesson/four-factors-of-
production-land-labor-capital-entrepreneurship.html
• http://www.investopedia.com/video/play/factors-
production/
• https://simple.wikipedia.org/wiki/Capital_(economic
s)