Answer: Physical Resource
Explanation: Physical resource may be described as material assets or tangible resources owned by a business. Physical resources may include buildings, jewelleries and ornaments, land, vehicles, cash and so many other. In most cases, physical resources are visible to the eye and are sellable as they can be easily liquidated and have a set value, they can also be used as collateral for loans and so on. They are essential for financial analysis as it helps evaluate financial status of a business.
