Include cash freely available for withdrawal on demand to meet ordinary current obligations, and not restricted to any particular use. If there are restrictions on withdrawal, such as cash in collateral account or in sinking fund, classify those accounts under Other Current Assets. Also, include any temporary investments, i.e. investments which have a ready market and have been acquired solely for the temporary investment of excess cash. If any uncertainty exists as to the purpose of an investment, it should be classified under Long-Term Investments. When a net overdraft position exists, the item should be shown as a negative cash figure.
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