Examlex
Which of the following would not be reported on the balance sheet as a cash equivalent?
Order Instrument
A negotiable instrument that is payable “to the order of an identified person” or “to an identified person or order.”
Payee
The individual or entity to whom a check, draft, or note is made payable.
Identified
Recognized or determined to be a particular entity or object, especially through specific characteristics or methods.
Transfer
The act of moving or passing an asset, title, right, or property from one party to another.
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