A business makes investments to secure resources that will allow it to build productive capacity and deliver on its value proposition. To that end, investing activities come in many forms, mainly including (1) land and buildings, and equipment, (2) patents, licenses, and other contractual rights, (3) equity investments (e.g., common shares) and bonds, (4) inventories (5) accounts receivable (owed to it by customers), and (6) cash balances (checking accounts).

See also: Operating Activities