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Intermediate Accounting - Chap007

Chia sẻ: Phan Tuấn Nam | Ngày: | Loại File: PPT | Số trang:90

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Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

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