JCPenney currently allows customers to purchase merchandise using national credit cards like Visa and Mastercard, yet it had discontinued its own private credit card program in 1999. What pros and cons would lead JCPenney to continue with national credit cards but not its own private credit card program? In its annual report for the year ended January 31, 2009, JCPenney removed from Accounts Receivable $56 million of credit card transactions awaiting settlement and instead reported them as Cash and Cash Equivalents. What characteristic of national credit cards makes this reclassification appropriate?