Investing and Assets

Investing, assets, new buildings and refits

Investments and assets are important to grow, and/or to improve the quality and productivity of your business.


There are several types of business assets: fixed, non-fixed (or current) and intangible. Whether your assets are fixed, current or intangible, owned or leased, managing them properly will help you get the most value for your money and avoid potential risks.

Fixed assets are the items you’ve purchased or  leased to run your business. It's important to undertake regular reviews of your fixed assets, ideally as part of your budget process. Reviewing your assets for condition and performance helps avoid surprises such as unexpected breakdowns. It is also useful for budgeting purposes, allowing you to identify, budget and plan for any new assets you may need.

Intangible assets are your intellectual property, goodwill and brand.

Current or non-fixed assets are things like money in the bank or owed to you, stock inventory, packaging supplies and bank account balances and investments.


Consider your business investment decisions from a long-term perspective, including how future investments will add to the quality and productivity of your business over time. When making longer-term investment decisions, consider things like developing technology and possible changes in visitor behaviour. If there’s uncertainty about the future direction of your business, it may be worth considering leasing rather than buying assets.

Check out this webinar from TIA partner Westpac on purchasing business assets.

New buildings and refits

Ensure you incorporate sustainability as a key factor into any new buildings or refits. Sustainable building techniques are not only better for our planet and people, they can make your premises more eco-friendly and energy efficient, saving on power bills. They also offer a great way to showcase your sustainability values to your visitors.

Useful resources


Business assets checklist from

More about business assets

Managing intangible assets 


A guide from NZ Trade & Enterprise on getting investors on board  

Should you lease or buy your business assets? An article from myob discussing leasing versus buying business assets.

New buildings and refits

Sustainable building guide -  Tips on sustainable building

The New Zealand Green Building Council can assist with information and skills around sustainable building and construction

Level –the authority on sustainable building 

Information on green roofs