CASH & EQUIVALENTS Definition

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CASH & EQUIVALENTS means all cash, marketplace securities, and other near-cash items. Excludes sinking funds.

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ARGUMENT IN ACCOUNTING usually revolves around the premise that characterizes fair values of assets as being more relevant but less reliable than their historical costs, with fair value being ultimately more informative only if its increased relevance outweighs its reduced reliability.

RAB is REGULATORY ASSET BASE.

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