Cash reserves invested in an enterprise or a company for the intention of furthering its business goals. Capital investment may also characterize to a company's earning of fixed assets or capital assets such as machinery and manufacturing plants that is assumed to be profitable over many years.

The origin of capital investment are manifold, and can involve equity investors, venture capital, angel investors, banks and monetary institutions. While capital investment is commonly assigned for long-life or capital assets, a part may also be used for working capital reasons.