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(lat. capitalis - main) - in a broad sense - this is everything that can generate income, or resources created by people for the production of goods and services. In a narrower sense, it is a source of income invested in a business, a working source of income in the form of means of production (physical capital). It is customary to distinguish between main capital assets, which represent a part of capital assets involved in production over many cycles, and circulating capital assets, which participate and are completely spent during one cycle. Money capital is understood as the money with which physical capital is acquired. investment or investment.

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