Manufactured capital
Manufactured capital comprises human-made physical resources used in producing goods or services in integrated reporting. It includes operational facilities, equipment and infrastructure. The category helps explain productive capacity and relationships with other resources; it is not restricted to objects made by the reporting entity itself.
Worked example
A service provider relies on its equipment and transport infrastructure to reach customers. Those resources support the explanation of its operating model.
Common mistake
Do not confuse manufactured capital with manufacturing-company share capital or assume every resource discussed must be an asset recognised on the entity’s balance sheet.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |