Cash flow from investing activities is the net amount of cash generated or used in the acquisition and disposal of long-term assets such as buildings, equipment, and investments. These investments may include stocks, bonds, real estate, or other capital assets. When an entity uses its cash to acquire these assets it is considered an investing activity. On the other hand, if an entity disposes of these assets and receives cash in return, this is also considered an investing activity. In both cases, the change in cash flow due to these investing activities can be seen on the company’s statement of cash flows.