Which of the following could be categorized under capital for a startup?

The categorization of capital for a startup encompasses resources that are utilized to establish and operate the business. In this context, personal savings invested in the business qualifies as capital because it is a financial resource contributed to help initiate or sustain the business operations. Capital can be broadly defined as the funds necessary for the overall business function, which can include assets like cash, investments, or equity.

When considering the other options: equipment rental fees are considered operational costs rather than capital, since they are recurring expenses required for the ongoing function of the business. Marketing expenses also fall under operating costs, aimed at promoting the business rather than being a long-term investment in assets. Research and development costs, while important for growth and innovation, are categorized as expenses related to creating new products or services rather than as capital assets themselves.

Thus, personal savings invested in the business is distinct as it directly contributes to the overall capital structure required to start and grow the business, making it the correct classification under capital.