Physical resource

Physical resources represent tangible, molecular things that are used and consumed by the enterprise.  Two intersecting type structures help categorize physical resources.  Resources may be mass (sand, sugar, hydrochloric acid), countable (pencils, transistors), or identifiable (individually tracked and accounted for).  Resources may also be supplies, devices, components, or environmental resources.  These category sets influence each other.  Supplies are almost always either mass or countable type resources.  Environmental resources (land, water, trees) tend to be mass types, but may also be identifiable (a particular lake, a large oak around which a courtyard is constructed).  Components are either identifiable or countable, while devices (tools and machines) are usually identifiable.

 
Figure 12

Physical resources are always quantifiable, and almost always have additional physical characteristics (weight, dimensions, quality, color) that we are interested in.  Many physical resources (devices) require energy, while some are used for storing potential energy.  We need to be able track the life cycle of physical resources, for depreciation and inventory purposes.