A cheese grating machine, an oven, and a delivery car and an accountant, a manager , and a pizza maker are physical capital.
Explanation:
Physical capital is referred to as man made goods that are tangible in nature. In the balance sheets the physical capitals are mentioned.Physical capital contribute in the production process.
In case of a pizza delivery restaurant a cheese grating machine, a oven, a pizza maker are the equipment that are used for the production process of pizza. A delivery car also acts an a physical capital because it will help to deliver the pizza. An accountant looks after the financial part that can be seen , he keeps all the record and a manager looks after the restaurant that can be seen if new equipment are installed for the production purpose.
