The content of investments includes financialmeans, a portfolio of securities, property rights and any other property that is invested in certain objects of activity of the economic entity. The main goal of any investment process is to obtain income from the object where the property was invested. A person who invests in finances or other property is called an investor. Capital investments are a type of investment, they are usually invested in fixed assets, in addition, they are expenses for modern production, for the construction and expansion of an enterprise, its modernization and technical equipment that meets the realities of the modern world.

Sources of investment determine the supply ofactivities with useful financial resources. There are certain types of financing, which are subdivided by the frequency of financing, by duration, by the status of the investor and by the origin of financial resources. External sources of formation of resources of an investment kind are borrowed and involved sources of financing of realization of investment projects. Internal sources of investment are individual means of implementing investment projects. Individual sources of investment resources creation are financial assets and other property of the company's owners, attracted for the implementation of the investment portfolio.

Thus, the sources of investmentIndividual character - these are depreciation charges. Amortization is the main source of funding for the simple reproduction of fixed assets of enterprises. Their size is due to the multiplication of depreciation rates, which are set on the book value of groups of fixed assets used in the production process of the enterprise.

Thus, it should be said that sourcesinvestments are channels of the functioning and expected property of receiving cash, as well as a list of economic entities that can provide these funds. The basis of the project financing strategy is to develop financing plans based on the project's own characteristics and factors affecting it.

With regard to such a notion as sourcesinvestment in the enterprise, it should be said that any organization in order for investment activity to start, decides for itself a lot of tasks. These tasks include the definition of the purpose of investment and the development of investment policies, in addition, the definition of the investment project and its rationale. Sources of investment are exposed to absolute risk, because to predict for 100%, how to implement the expected investment project, it is quite difficult. Therefore, the tasks of the enterprise can be considered as the determination of the ratio in the application of own and borrowed investment resources and the evaluation of the effectiveness of the future investment policy.

The very activities of investment inenterprise, as well as the sources of investment, are aimed at justifying and implementing useful forms of investing financial resources aimed at increasing the potential of the economic order of the enterprise. There are two types of sources of investment resources of any enterprise, these are internal and external. Internal sources are traditional investments of any enterprise, which have two components. This deductions of depreciation and profit in the pure form of accumulated and undistributed nature. They are set for the period of calculating the value of this capital.