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From the entity’s financial statements: The cash, accounts receivable, inventory, and other assets of the entity that are likely to be converted into cash, sold, exchanged, or expensed in the normal course of business, usually within one year and other assets expected to be converted to cash within a year. Examples include accounts receivable, prepaid expenses, and many negotiable securities as of the financials_date.

For additional details refer to: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-14Q