 Hello, in this lecture we will define investing activities. According to fundamental accounting principles, Wild 22nd edition, the definition of investing activities is, transactions that involve purchasing and selling long-term assets includes making and collecting notes receivable and investments in other than cash equivalents. When considering investing activities, we are looking at them in terms of the statement of cash flows, this being a worksheet related to a statement of cash flows form having three parts, those three parts of the statement of cash flows, including cash flows from operating activities, cash flows from investing activities and cash flows from financing activities. We are focusing here on cash flows from investing activities. Note that there are two methods we could use for the statement of cash flows, a direct method and an indirect method. When we're considering those two methods, we're usually concentrating on the cash flows from