Owner's Investment:Owner investment also called owners investment or contributed capital, is the number of assets that the owner puts into the company. In other words, this is the amount of money or other assets that the owner contributes to the business either to start it or to keep it running. The accounting equation is Assets = Liabilities + Owner's (Stockholders') Equity. An owner's investment in the company will increase the company's assets and will also increase the owner's equity. When the company borrows money from its bank, the company's assets/capital increase, and the company's liabilities increase. When the company repays the loan, the company's assets decrease and the company's liabilities decrease. Therefore, Investment by the owner would result in an increase in capital and an increase in liability.