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Cash that is restricted in some way and not available for current operations usually is reported in the balance sheet as: Equity. Investments or other

Cash that is restricted in some way and not available for current operations usually is reported in the balance sheet as: Equity. Investments or other assets. Liabilities. A separate section between liabilities and equity.
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Cash that is restricted in some way and not available for current operations usually is reported in the balance sheet as: Equity. Investments or other assets. Liabilities. A separate section between liabilities and equity

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