This includes all money market funds (sweep accounts), bonds and debentures that have a maturity of less than one year at time of purchase, and cash held in the income and principal accounts.
This represents cash and all securities that can readily be transferred into cash as listed in the current assets section.
The value of assets that can be converted into cash immediately, as reported by a company. Usually includes bank accounts and marketable securities, such as government bonds and Banker's Acceptances. Cash equivalents on balance sheets include securities (e.g., notes) that mature within 90 days.