Standards and ontologies for manufacturing differently understand resources. Because of this heterogeneity, misunderstandings arise concerning the basic features that characterise them. The purpose of the paper is to shed some light on the ontology of resources to strive the development of computational models for manufacturing. In particular, we propose various approaches for the representation of resources and address their advantages and disadvantages. We also present some preliminary

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... rations for the modelling of capabilities and capacities, as well as information, time, and money.