Investment

Investment is goods purchased by individuals and firms to add to their stock of capital. Investment tax credit]]. A provision of the corporate income tax that reduces a firm's tax when it buys new capital goods. IS curve]]. The negative relationship between the interest rate and the level of income that arises in the market for goods and services. (Cf. IS–LM model, LM curve.)

Definition

According to Macroeconomics by Mankiw (7th edition),

Investment. Goods purchased by individuals and firms to add to their stock of capital. Investment tax credit]]. A provision of the corporate income tax that reduces a firm's tax when it buys new capital goods. IS curve]]. The negative relationship between the interest rate and the level of income that arises in the market for goods and services. (Cf. IS–LM model, LM curve.)

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Investment. Resources or assets used to generate income.

According to the HRBoK Guide,

Investment. A commitment of money for expected return. Money and capital that is spent in order to make more money (for example, stocks, bonds, real estate).