ACMP distinguishes betweenhuman, financial, and physical resources. Physical resources include tangible assets such asfacilities, workspaces, equipment, technology, and toolsnecessary to support the change.
They are not people (B), staff (C), or costs (D) but the material infrastructure required. Identifying these ensures that adoption is not hindered by inadequate tools or environments. Thus, option A correctly defines physical resources in the context of the resource plan.
(Reference: ACMP Standard, Process Group 3 - Resource Plan; Categories: Human, financial, and physical resources.)