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  2. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  3. Investment - Wikipedia

    en.wikipedia.org/wiki/Investment

    Investment is traditionally defined as the "commitment of resources to achieve later benefits". If an investment involves money, then it can be defined as a ...

  4. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    [citation needed] In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost or value of an asset adjusted for tax purposes). Capex is commonly found on the cash flow statement under "Investment in Plant, Property, and Equipment" or something similar in the Investing subsection. [citation needed]

  5. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability , and is used by nonprofit organizations and by governments.

  6. 6 best investments for beginners - AOL

    www.aol.com/finance/6-best-investments-beginners...

    Best investments for beginners 1. High-yield savings accounts. This can be one of the simplest ways to boost the return on your money above what you’re earning in a typical checking account.

  7. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    Return on investment (%) = (current value of investment if not exited yet or sold price of investment if exited + income from investment − initial investment and other expenses) / initial investment and other expenses x 100%. Example with a share of stock: You bought 1 share of stock for US$100 and paid a buying commission of US$5.

  8. Capital formation - Wikipedia

    en.wikipedia.org/wiki/Capital_formation

    "Total capital formation" in national accounting equals net fixed capital investment, plus the increase in the value of inventories held, plus (net) lending to foreign countries, during an accounting period (a year or a quarter). Capital is said to be "formed" when savings are utilized for investment purposes, often investment in production.

  9. Fixed investment - Wikipedia

    en.wikipedia.org/wiki/Fixed_investment

    Fixed investment in economics is the purchase of newly produced physical asset, or, fixed capital. It is measured as a flow variable – that is, as an amount per unit of time. Thus, fixed investment is the sum of physical assets [1] such as machinery, land, buildings, installations, vehicles, or technology. Normally, a company balance sheet ...

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