What is capital?
capital is Fixed or durable non-labour inputs or factors used in the production of goods and services, the value of such factors, or the money specifically allocated for their acquisition or development. Capital costs include, for example, the buildings, beds and equipment used in the provision of hospital services. Capital assets are usually thought of as permanent and durable, as distinguished from consumables, such as supplies.
source: A GLOSSARY OF TERMS FOR COMMUNITY HEALTH CARE AND SERVICES FOR OLDER PERSONS. World Health Organization, 2004.