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Examples of Physical Capital Maintenance?

Forums › ACCA Forums › General ACCA Forums › Examples of Physical Capital Maintenance?

  • This topic has 0 replies, 1 voice, and was last updated 12 years ago by soar.
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  • January 29, 2013 at 10:11 pm #114466
    soar
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    • Topics: 20
    • Replies: 35
    • ☆☆

    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

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