Investments, also called fixed startup or start-up should be given with the utmost precision.
A plan of investment not only makes accurate better idea aspiring entrepreneur, but also defines the share of depreciation which is, in the income statement, one of the most important fixed costs.
In practice, the plan for investment is the investment list “fixed”, so-called “instrumental”
(purchase property and / or their restructuring, goodwill, plant, machinery, equipment, vehicles, furniture, office machinery, software, licenses, trade, patents, costs of formation society … etc.)

necessary to commence operations under an initial concept, with details of their cost estimate as stated in suppliers or, if already purchased, the invoice. These investments may involve a not inconsiderable financial outlay. There is also the formula of “lease” which, if on one side allows the availability of an asset without having to deal with the immediate financial burden resulting in the acquisition, but the other requires the availability of adequate collateral or personal assets, without which hardly
the leasing company will agree to lead the operation. The plan should allocate their investments in:
● Tangible Are the costs of physical assets of the company: equipment, machinery, computers, land, buildings, etc. ..
● intangible Is the expenditure for the purchase of trademarks, patents, consulting, formation of society etc. …
● financial assets Have the financial resources to pay, for example, rental of premises or activate subscriptions to the phone line.