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.
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