Investment property - real estate (land and / or building) that is at the owner’s disposal in order to receive rental payments or income. When classifying a physical object as an investment property, it is necessary to determine the purpose of its use and the type of income. However, there are exceptions, when the temporary functional use of property does not allow to recognize it as an object of investment real estate. Binary signal and investment. Example - The bank decided to purchase a building for renting it. During the registration of all documents and state registration of the contract of sale of non-residential premises of a potential tenant was not found. In connection with this, the building is temporarily used by the bank for office. Based on the functional use, the building acquired by the bank must be accounted for as a material object in accordance with IAS 16 Property, Plant and Equipment. After renting a building for lease, this object can be recognized in the financial statements as an object.