Summarize in my own words Analyzing prospective costs for land, buildings, and equipment is a capital investment analysis that determines whether the organizations should make those investments. Capital investment decisions are crucial to business because they determine which long-term assets, land, buildings, and equipment to purchase. Capital investment decisions, also known as capital budgeting, are among the most important ones that managers of health services must make because they frequently involve large sums of money and have long-term effects on the operations and financial standing of the company