What Is Capital?

In economics, capital is typically an estimated value of the net worth of a financial entity's health and one of the major factors of production. In that manner it is any asset that is utilized in providing goods and services. Finance and accounting deal with capital in terms of it's financial wealth as is evident in their cash flow statements. Some features of Capital are :-

1) It is utilized in the production of goods and services.
2) It is not utilized simultaneously in production but is gradually employed in the process of production and it's flow is charted out with respect to each activity.
3) Financial Capital represents obligations and can be easily liquidated.
4) Natural capital refers to the resources which are considered a public property.