Thought experiment: why is a one month software license to operate a conveyor belt to move product stock considered productive capital, but not a one month license for the employee to ride to the product stock. Indeed in at least one city I lived in, the taxes were deducted from my transit pass as the state counted it as a capital expense for my employment (technically the pass was not supposed to be used for anything else, but no one is checking).

In the grim thought slavery still existed, I would say food would be considered productive capital. In modern day (from the view of the company) that value is just captured in the wage so it would be inappropriate to double account it into capital expenses (a business lunch I think would count though).