Conceptualization of Karma

I would appreciate any comments on the below conceptualization of karma, even if you don't necessarily believe in it:

karma is a mental factor, separate from the physical/mental action and results thereof. More accurately, karma is the urge to act. 

A. Karma is a mental factor born of three separate mental factors:

1. Distinguishing- recognition of the object at which our action will be directed
   1. We distinguish an object from a sense field such as this person from that person or this voice from others.
2. Intention- what we aim to do (defined by as motivation by Buddhist literature)
   1. Can be positive or negative, we can aim to help or hurt
3. Emotion- what we feel creates the urge (karma)
   1. Example: love- we feel urge to help, irritated- we feel urge to get away

B. Three types of Karma exist:

1. Mental- urge to think something, usually for a period of time.
   1. Example: plotting to play a practical joke.
   2. Usually Physical and Verbal Karma follow this
2. Physical- urge to do something
3. Verbal- urge to say something