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What is physical sales?
For example:

1, such as training, education, stock trading, etc. Are irrelevant. You are enjoying their service. These things are intangible and have no formal entity.

2, such as building materials, furniture, elevators, daily necessities, etc. , there are entities, where the production of physical products, doing their business is physical sales.

There is no doubt that elevators are of course physical products, that is, physical sales.