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Answer : who generates data and who processes it
physical DFD shows how the system is actually implemented, either at the moment (Current Physical DFD), or how the designer intends it to be in the future (Required Physical DFD) .

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data flow diagram (DFD) is a graphical representation of the "flow" of data through an information system, modelling its process aspects. ADFD is often used as a preliminary step to create an overview of the system without going into great detail, which can later be elaborated.

There are two types of DFD:

The logical DFD describes the business events that take place and the data required for each event. It provides a solid basis for the physical DFD, which depicts how the data system will work, such as the hardware, software, paper files and people involved.

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