Definitions for "Cash and cash equivalents"
are short term highly liquid investments (such as short-term debt securities) that readily convert to cash and that are subject t an insignificant change in value.
Comprise cash on hand and demand deposits together with any highly liquid investments readily convertible to known amounts of cash.
Assets that are readily convertible to cash, such as accounts receivable, short-term commercial paper and short-term bonds and notes issued by municipalities and corporations.