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22 January, 14:01

Cash, not including cash equivalents, includes:

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  1. 22 January, 14:03
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    Cash, not including cash equivalents, includes: Coins, currency, and checking accounts

    Cash that is not included as cash equivalent are the type of cash that is not easily liquidated (usually need more than a month to be converted to cash) such as certificate deposit and IOU.

    Coins, currency, and checking account are very liquid and therefore considered as cash equivalent.
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