The process of accumulating capital is called investment.
Investment can be done in various categories like land, labor and capital.
Investment in land does not mean investing only in the lands that are
cultivated or where buildings can be built. It can also include land where
natural resources are available. Capitals can be machinery, buildings, raw
materials and several other things. Labor will include people giving physical
labor as well as those people that use their intelligence. So brain and
physical labor are both investments.