Capital may be a financial concept (invested money or purchasing power, equal to net assets or equity) or a physical concept (operating capability, such as units of output per day). Under financial capital maintenance a profit arises only if closing net assets, in money terms, exceed opening net assets once owner contributions and distributions are stripped out, measured in nominal monetary units or in constant purchasing power; physical capital maintenance treats a profit as earned only when physical productive capacity at the end exceeds that at the beginning and requires current cost measurement. The concept selected should reflect the needs of users and determines how holding gains and losses and price changes are treated; most entities adopt a financial concept.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.