he Investment Management (IM) component provides functions to support the planning, investment, and financing processes for:
Capital investments, such as the acquisition of fixed assets as the result of-house production or purchase
Investments in research and development :Projects that fall primarily under overhead, such as continuing education of employees or establishing new markets
Maintenance programs :The term investment, therefore, is not limited only to investments you capitalize for bookkeeping or tax purposes. An investment in this context can be any measure that initially causes costs, and that may only generate revenue or provide other benefits after a certain time period has elapsed (for example, plant maintenance projects).