Answer & Explanation
D) buildings and equipment
Capital refers to buildings and equipment i.e, goods which are used by workers to produce other goods such as machinery, land, ...
Capital has a number of related meanings in economics, finance, and accounting.
In economics, Capital comprises one of the four major factors of production, the others being land, labor, and entrepreneurship.
In finance and accounting, capital generally refers to financial wealth, especially that used to start or maintain a business.