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Cash that is restricted and not available for current operations is reported in the balance sheet as:
Conclusion
The end or finish of an event, process, or text, typically the part where final judgments or statements are made.
Direct Observation
The method of gathering data through immediate, firsthand observation of people or phenomena.
Knowledge
Acquainted with or understanding of facts, information, descriptions, or skills acquired through experience or education.
Visual
Relating to seeing or sight, involving the use of vision.
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