The investment process requires to place an amount of liquidities in a direction, which is supposed to generate income during several successive periods. From the manager’s point of view, the investment is the decision to immobilize a capital in order to obtain a better rentability in the future. The main way of getting the needed capital is to take a banking credit on a determined period. Nowadays, in the developed countries, the shortcomings of this method are overcome through the appearance of other ways of getting the financial resources, like the leasing, the factoring or the discounting.