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As a follow-up question, you buy a CD with 9 month maturity on June 1. It is now Dec 31, and you are compiling your

As a follow-up question, you buy a CD with 9 month maturity on June 1. It is now Dec 31, and you are compiling your balance sheet. Since that CD only has 2 months left before it matures, does it qualify to be shown as a Cash Equivalent (essentially as cash)?

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