One speaks of an investment, if the today's dedication of money (= payment) takes place with the intention to reach with the use of funds a higher return of money (= deposit) in the future.

Investment is the means of obtaining tangible-fixed assets, financial assets and intangible investments provided for use.

Investments are associated with:

• high capital investment,
• longer-term investments of funds that significantly exceed the duration of one year,
• far-reaching effects in other divisions.