Investing activities include acquiring long-lived assets such as property, plant, equipment, and investments in securities that are not cash equivalents; and lending money (i.e., loans receivable).Investing activities also include the opposites of these transactions:disinvesting activities such as disposing of long-lived assets, and collecting loans. Note that increases or decreases in accounts receivable and inventory are not treated as activities; the changes in these current assets are included in operating activities.