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The item that is not part of manufacturing inventory is:
Cash Equivalent
Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Certificate of Deposit
A savings certificate issued by a bank to a person depositing money for a specified length of time, typically earning a fixed interest rate.
Treasury Bills
Short-term government securities issued at a discount from the face value and mature in a year or less, offering a secure, low-risk investment option.
Petty Cash Fund
A little bit of readily available money intended for covering small costs.
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