# Cash and Cash Equivalents

**IRI:** https://folio.openlegalstandard.org/R8Ahr1iRMkczkHNvcrZ3KOG

## Labels

**Alternative Labels:**

- Cash and Cash Equivalents
- CASHA

**Translations:**

- de-de: Kasse und Zahlungsmitteläquivalente
- en-gb: Cash and Cash Equivalents
- es-es: Efectivo y equivalentes de efectivo
- es-mx: Efectivo y equivalentes de efectivo
- fr-fr: Trésorerie et équivalents de trésorerie
- he-il: מזומנים ומקבלי תשלום קרובים
- hi-in: नकद और नकदी के समकक्ष
- ja-jp: 現金及び現金同等物
- pt-br: Caixa e equivalentes de caixa
- zh-cn: 现金及现金等价物

**Hidden Label:** CASHA

## Definition

Cash is legal tender – currency or coins – that can be used to exchange goods, debt, or services. Sometimes it also includes the value of assets that can be easily converted into cash immediately, as reported by a company. Cash equivalents are investment

## Sub Class Of

- https://folio.openlegalstandard.org/RbvEeHm8jkxY6SgfxEoC0i
- https://folio.openlegalstandard.org/RxkTKgYqWS0WBHnJgrn27Y

## Parent Class Of

- https://folio.openlegalstandard.org/R8jm33RbQQ4tbeT77BQJ6IU
- https://folio.openlegalstandard.org/R92HtUPhhCLkhDo7Cys7q6U
- https://folio.openlegalstandard.org/R9HKgi7LSbdz9zvbOykr6pp
- https://folio.openlegalstandard.org/R9pssJwbQ89wfcLFqq9DWIw
- https://folio.openlegalstandard.org/R9sT7SokCAkjT3CKEpUtstN
- https://folio.openlegalstandard.org/RBOjtsYAxkr2L0s7AWMGBhQ
- https://folio.openlegalstandard.org/RBuTEIGtnRtDRIUgtUfxTLS
- https://folio.openlegalstandard.org/RiARhF7gFzdfGxNIuZYIo1

**Deprecated:** False

**History Note:** Because we are mixing both (1) accounting terminology and (2) other non-balance-sheet items like `Goods`, giving this concept multiple parentage likely fulfils both use cases. Happy to improve this further, though.

**Identifier:** CASHA