Common capital resources include tools, equipment, machines, inventories and the buildings and locations of the buildings, which include plants, factories and warehouses. Due to its expansive definition, however, any good or material used in the production of another good, either directly or indirectly, can ultimately be deemed a capital resource.
Capital resources are usually distinguished from consumer resources, those things that people can go to a retailer or other service provider and buy. Capital resources are also found outside the space of production as well, particularly in venues of shipping and transportation. For example, a company may have a fleet of trucks used to transport materials or finished products, and these are capital resources. Additionally, common shipping items such as boxes, invoice forms, pens and even file cabinets qualify. Investment and research and development costs can also be folded into capital resources because they are concerned with the efficiency, innovation and growth of future business prospects. Investment and training in emerging technologies is critical to this type of investment in many industries. Some economists and other analysts also cite human capital as a capital resource, along with those practices aimed at improving worker productivity and happiness. Such efforts might include continuing education and on-site training, along with health initiatives sponsored by the organization.