21 Beyond investments in cash equivalents, companies also invest in other companies for a variety of reasons: 1. To receive dividends, earn interest, or gain from the increase in the value of their investment 2. To temporarily invest excess cash created by operating in seasonal industries 3. O To build strategic alliances, increase market share, enter new Industries, or enter markets in new countries O To avoid strategic alliances, decrease market share, not enter new industries, or not enter markets in new countries