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Topic: Business
Number of pages / Number of words: 7 / 1728
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If the item cannot be quickly converted to coin or currency, a company separately classifies it as an investment, receivable, or prepaid expense. Companies segregate and classify cash that is unavailable for payment of currently maturing liabilities in the long-term assets section. (Intermediate accounting)

US Energy considers all highly liquid investments with original maturities of three months or less to be cash equivalents...


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(Intermediate accounting)

US Energy considers all highly liquid investments with original maturities of three months or less to be cash equivalents. US Energy maintains its cash and cash equivalents in bank deposit accounts which exceed federally insured limits. At December 31, 2006, US Energy had all of its cash and cash equivalents with several financial institutions...


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