81-12,174.

Investment, defined.

Investment means the amount paid by the applicant for:

(1) Real property that is (a) constructed after the date of application, (b) owned by the applicant, (c) located at the qualified location, and (d) used to carry out the project; or

(2) Equipment that is (a) purchased after the date of application, (b) owned by the applicant, (c) located at the qualified location, and (d) used to carry out the project.