Neb. Rev. Stat. § 81-12,174: Investment, defined.

(1) Investment means:

(a) Funding, including private dollars, public dollars, matching funding, and any other funding, used for:

(i) Improvements to real property that are (A) owned by the applicant or will be owned by the applicant upon project completion, (B) located at the qualified location, and (C) used to carry out the project; or

(ii) Equipment that is located at the qualified location and used to carry out the project; or

(b) Other amounts necessary to carry out the project.

(2) Investment includes funding used to make improvements to real property or for equipment or other amounts necessary to carry out the project prior to the date of application.