Capital structure is the value of a firm's physical assets,such as its buildings and other permanent structures,less accumulated depreciation.

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Capital structure refers to how a company finances its operations and growth, including the mix of different types of financing such as debt, equity, and retained earnings. It has nothing to do with the value of a firm's physical assets. The value of a firm's physical assets is typically referred to as its book value.

Capital Structure Is the Value of a Firm's Physical Assets,such