A third category of wine fraud relates to the investment wine industry. An example of this is when wines are offered to investors at excessively high prices by a company who then go into planned liquidation. In some cases the wine is never bought for the investor. Losses in the UK have been high, prompting the Department of Trade and Industry and Police to act. In the US, investors have been duped by fraudulent investment wine firms. Independent guidelines to potential wine investors are now available.