ENGLISH 127 INVENTORY F: INVENTAIRE S: INVENTARIO In accounting terminology, a list of all the ASSETS owned giving their description and value as at a particular point in time. In management terms, often used to describe a stock of goods kept in case of future need, e.g. spare parts for machinery. 128 INVESTMENT F: INVESTISSEMENT S: INVERSION The use of funds to purchase ASSETS with a view to possible future advantage. 129 INVESTMENT APPRAISAL F: EVALUATION DE LA RENTABILITE D'UN INVESTISSEMENT S: EVALUACION DE INVERSIONES The evaluation of profitability of a possible investment. Commonly involves NET PRESENT VALUE or INTERNAL RATE OF RETURN calculations. 130 INVESTMENT CAPITAL F: CAPITAL INVEST S: INVERSION DE CAPITAL The value of RESOURCES (purchased or owned) which are incorporated in the FARM with the expectation of a return at a point in time beyond the present accounting period. It contrasts with WORKING CAPITAL and is the sum of the fixed assets and realizable assets. 131 ISOCLINE EQUATION F: EQUATION ISOCLINE 8: ECUACION ISOCLINA The equation specifying the least-cost combination of a set of INPUT FACTORS for production of any specified quantity of OUTPUT. 132 ISOQUANT EQUATION F: EQUATION ISOGUANT 8: ECUACION ISOCUANTA An equation describing all combinations of INPUT FACTORS which yield a given quantity of OUTPUT. PAGE 27