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When calculating an Acid Test Ratio to evaluate the liquidity of each company, if you were to see Available-for-sale investment securities on the Balance Sheet

When calculating an Acid Test Ratio to evaluate the liquidity of each company, if you were to see "Available-for-sale investment securities" on the Balance Sheet under assets. Would you classify that as a Marketable Security? / would that be included when doing an Acid Test Ratio.

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