
Investing Activities
Investing activities refer to a company's transactions involving the acquisition or sale of long-term assets, such as property, equipment, or investments in other businesses. These activities reflect decisions to grow or sustain the company’s operations and future income. For example, buying new machinery or selling an investment property are investing activities. They are reported in financial statements to help assess how a company is allocating resources toward its long-term strategy and potential for future profitability.