Finally, if the all-financial-resources concept is used, the entity reports on the effect of all transactions with outsiders. This concept of funds must be used in conjunction with another concept of funds (e.g., cash, working capital) and includes all items that affect the financing and investing activities of the enterprise. An example of an all-financial-resources transaction is the purchase of assets by issuing stock. In this case, an investing activity (the purchase of assets) is coupled with a financing activity (issuing stock), but neither activity affected cash or working capital. The advantage of the all-financial-resources concept is its inclusion of all transactions that are important items in the financial administration of the entity. A disadvantage is that although the investing and financing activities wash out and have no effect on determining the amount of the change in funds, an investor may be confused by the inclusion of transactions that do not affect the change being measured (e.g., cash or working capital).