Cash & Cash Equivalents


  • Id: bs_cash_near_cash_item
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “cash and cash equivalents”, “cash and near cash items”, “cash and liquid assets”, “cash and short-term investments”, “cash and marketable securities”


Cash & Cash Equivalents is a line item on the balance sheet that reports the value of a company’s assets that are cash or can be converted into cash within 90 days. Cash includes currency, coins, bank deposits, and petty cash. Cash equivalents include highly liquid investments such as commercial paper, marketable securities, money market funds, short-term government bonds, and treasury bills. Cash & Cash Equivalents are classified as current assets because they are readily available to pay for the company’s current liabilities or expenses. Cash & Cash Equivalents also reflect the company’s liquidity and solvency.