ocr: Long. Term Utilisation Long term utilisation is the second of the two categories that managemenfsinvetment of funds falls into. Here funds are being invested in fixed assets. Fixed assets can be regarded as a relatively permanent investment in the sense that they are purchasedin order to provide the operating capacity of the business and are not intended to be resold in the normal course of trade. Investment in fixed assets is another separate area of management expertise and one we shall look at in more detailin.module-6,