Pfizer Inc. Pfizer is a pharmaceutical company that develops, produces, and sells medicine to treat various diseases, as well as vaccines to prevent infectious diseases such as influenza and pneumonia. Pfizer Inc.'s balance sheet contains Assets: cash and short-term investments, cash only (a subset of cash and short-term investments), accounts receivable, inventories, other current assets, PP&L, intangible assets, etc. Liabilities: ST Debt and Current Portion of LT Debt, Accounts Payable, Income Tax Payable, Other Current Liabilities, etc. Owner's equity: retained earnings, common stock, Treasury stock, additional paid-in capital, etc. Pharmaceutical companies usually do not collect large amounts of cash since when medical institutions purchase medicine, they usually pay for them after a while. Therefore, pharmaceutical companies usually record their gain in accounts receivable. However, Pfizer still records "cash only" separately on its balance sheet, although its value is usually smaller than accounts receivable