PHYSICAL CAPITAL is a component of MAN BUILT CAPITAL and an important factor in the prosperity enjoyed by many in the modern world. It is the lack of physical capital (infrastructure) that contributes to endemic poverty in much of the world caused not so much by a lack of technology but by the management dysfunction that constrains the modern socio-enviro-economic system.

1. MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-p3-06-PHYSICAL-CAPITAL-150420.odp Peter Burgess (c) All rights reserved
MDIA
PHYSICAL CAPITAL
PART OF MAN BUILT CAPITAL

2. MULTI DIMENSION IMPACT ACCOUNTING
WORK-IN-PROGRESS.
SLIDESET STILL IN DEVELOPMENT.
UPDATES WILL BE POSTED OVER
THE NEXT SEVERAL WEEKS

3. PHYSICAL CAPITAL is part of
MAN BUILT CAPITAL (MBC)
MULTI DIMENSION IMPACT ACCOUNTING

4. INFRASTRUCTURE is part of
PHYSICAL CAPITAL …
… which is part of MAN BUILT
CAPITAL
MULTI DIMENSION IMPACT ACCOUNTING

5. Physical Capital comprises:
● Infrastructure;
● Factories;
● Machinery and equipment;
● Transports vehicles (ships, aircraft,
trucks, railcars, etc.);
● Houses and apartments;
● Offices, hotels and commercial
buildings;
● Computers, etc.
MULTI DIMENSION IMPACT ACCOUNTING

6. MULTI DIMENSION IMPACT ACCOUNTING
INFRASTRUCTURE

7. MULTI DIMENSION IMPACT ACCOUNTING
URBAN
INFRASTRUCTURE

8. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPCITY BUILDINGS

9. MULTI DIMENSION IMPACT ACCOUNTING
INDUSTRIAL PLANT
AND EQUIPMENT

10. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPSTEEL HOT STRIP ROLLING MILL

11. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPPULP AND PAPER MILL

12. MULTI DIMENSION IMPACT ACCOUNTING
MINING EQUIPMENT

13. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPMINING EQUIPMENT

14. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPMINING EQUIPMENT

15. MULTI DIMENSION IMPACT ACCOUNTING
RAIL TRANSPORT

16. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPCOAL TRAIN

17. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPCRUDE OIL TRAIN

18. MULTI DIMENSION IMPACT ACCOUNTING
PIPELINES

19. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPOIL PIPELINE

20. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPOIL PIPELINE

21. MULTI DIMENSION IMPACT ACCOUNTING
PASSENGER RAIL

22. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPJAPANESE BULLET TRAIN

23. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPHIGH SPEED TRAIN IN EUROPE

24. MULTI DIMENSION IMPACT ACCOUNTING
WATER AND SEWAGE

25. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPWATER FOR NEW YORK CITY

26. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPREPAIRING WATER MAIN

27. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPWATER TREATMENT

28. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPSEWAGE TREATMENT

29. MULTI DIMENSION IMPACT ACCOUNTING
ELECTRIC POWER
TRANSMISSION

30. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPELECTRIC POWER TRANSMISSION

31. MULTI DIMENSION IMPACT ACCOUNTING
ELECTRIC POWER
GENERATION

32. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPCENTRAL ELECTRIC POWER GENERATION

33. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPDIESEL ELECTRIC POWER GENERATION

34. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPPOWER CELL ELECTRIC GENERATION

35. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPTIDAL POWER ELECTRIC GENERATION

36. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPWIND POWER ELECTRIC GENERATION

37. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPPV SOLAR POWER ELECTRIC GENERATION

38. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPTHERMAL SOLAR POWER ELECTRIC GENERATION

39. MULTI DIMENSION IMPACT ACCOUNTING
ROADS AND BRIDGES

40. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPHIGHWAYS IN BEIJING

41. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPGOLDEN GATE BRIDGE

42. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPJIAOZHOU BAY BRIDGE IN CHINA

43. MULTI DIMENSION IMPACT ACCOUNTING
AIRPORTS
AND SEAPORTS

44. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPDALLAS FORT WORTH AIRPORT

45. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPPORT OF LOS ANGELES

46. MULTI DIMENSION IMPACT ACCOUNTING
COMMUNICATIONS

47. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPCOMMUNICATIONS INFRASTRUCTURE

48. MULTI DIMENSION IMPACT ACCOUNTING
Sun
BOP
Sun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun SunSun
Financial
Capital
Human
Capital
Man Built
Capital
Natural
Capital
Sun
EOPUNDERSEA CABLES

49. MULTI DIMENSION IMPACT ACCOUNTING
SOME CONCLUSIONS

50. UNDERINVESTMENT
From a technical perspective, there is the
capacity to upgrade the world's infrastructure
so that it serves society in an efficient way. The
problem is that the way the socio-enviro-
economic SYSTEM is being managed is a such
that only a tiny part of what is needed gets
funded and built.
MULTI DIMENSION IMPACT ACCOUNTING

51. FINANCING
The financial community has been creative in
many ways … but they have completely failed
to find ways for important infrastructure to get
funded. In part this is because of a singular
interest in profit performance and zero interest
in for good results. As long as 'good' is not
measured this cannot change.
MULTI DIMENSION IMPACT ACCOUNTING

52. EDUCATED AND UNEMPLOYED
A huge population of youth has reasonably
good education and are unemployed. The
world is not short of people nor technology to
upgrade the world's infrastructure. The world
is short of bankers and political leaders who
can see the immense value in employing
people to build and maintain infrastructure.
MULTI DIMENSION IMPACT ACCOUNTING

53. Physical Capital may be owned by
Corporate Organizations, by Private
Individuals or by the Public Sector.
Ownership has been a key feature of
modern capitalism … and is worthy of
more study and understanding.
MULTI DIMENSION IMPACT ACCOUNTING

54. Follow up: Request for Feedback
Getting these ideas fleshed out into a clear, simple but
comprehensive structure is a big job and remains a work-in-
progress. Many organizations are making progress with this,
but there is no broad universal framework yet that will enable
all the pieces to come together and work efficiently.
I would like to get feedback from anyone and everyone to
help move this initiative forward. While I have some clear
concepts about much of this architecture, there are many
details that I do not know enough about and need help. So,
please feel free to contact me (peterbnyc@gmail.com).
Please put something relevant and catchy in the subject line.
MULTI DIMENSION IMPACT ACCOUNTING

55. Some links and contact information:
Peter Burgess … peterbnyc@gmail.com
Peter Burgess LinkedIn profile
https://www.linkedin.com/in/peterburgess1
Link to TrueValueMetrics.org website
http://www.truevaluemetrics.org/
Link to navigation for MDIA slidesets
http://www.truevaluemetrics.org/DBadmin/DBtxt001.php?vv1=list0200-Burgess-p3-Slidesets
MULTI DIMENSION IMPACT ACCOUNTING

56. MULTI DIMENSION IMPACT ACCOUNTING
Money Government
Laws/Rules
Public
Infrastructure
Industry
Mining
Energy
Waste
Retail
Logistics
Knowledge
Technology
Financial
Capital
Physical
Capital
Knowledge
Capital
Institutional
Capital
Social
Capital
Financial
Capital
Physical
Capital
Knowledge
Capital
Institutional
Capital
Social
CapitalMBC
Water
Sewer
Regulations
Security
Private
Sector
Public
Sector
Electric
Grid
Buildings
Banks
Capital
Markets
Community
Culture
Religion
Recreation
Insurance
Health
Education
Roads
Transport
Public Lands
Research