Investing Activities

Description

Transactions involving acquisitions or sales of investments or property, plant, and equipment and making or collecting loans. The cash aspects of these transactions are shown in the investing activities section of the statement of cash flows. Non-cash aspects of these transactions are disclosed in a supplementary schedule to this financial statement.

Wikipedia Reference

http://en.wikipedia.org/wiki/Cash flow statement#Investing activities

Covered in Topic(s)

Basic Financial Statements
Statement of Cash Flow