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Stock or bond holdings that a company intends to sell within a short period of time (usually less than one year). These are accounted for as current assets on the balance sheet.

Related Terms:

Balance Sheet
The balance sheet, also called statement of financial position, portrays the financial position of the public ...

Deferred Charges
Deferred charges are expenditures for items that will benefit future periods beyond one year from the ...

Cash Flow Statement
A financial statement that adjusts the balance sheet and income statement to see how much money ...





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