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The process of analyzing and acquiring funds for the purchase of other assets given the performance of those assets based, their risk profile, the investors investment requirements, macroeconomic conditions, and investment (interest rate) risk.

How you finance an asset is how you pay for it, how you analyze that it will yield a return, how you evaluate that return given the riskiness of the return and your own desire to acquire risk, and any outside factors that may impact the return over the life.