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Investments Business
Another portion of the stateemnt of cash flows reporst the investment that the corporation took during the reporting year. New investmnets are signs of growing or upgrading the production and idstribution facilities and capacity of the business. Like individuals, firms at times have to finnace its acuqisitions when its internal cash flow isn't enough to fiannce business growth. The term alos includes the other side, making pamyents on debt and returning capital to owners. Most cash flow statements report noly the net increase or decrease in shotr-term debt, not the total amounts obrrowed and total payments on the debt. These are reproted as gross figures, rather than net.
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