General ACCAExamples of Physical Capital Maintenance?

Can anyone give or link to some examples of Physical Capital Maintenance? and is the below a fair and complete defintion? and is it covered in any of the ACCA exams? Physical capital maintenance. Under this concept a profit is earned only if the physical productive capacity (or operating capability) of the entity (or the resources or funds needed to achieve that capacity) at the end of the period exceeds the physical productive capacity at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period. thx