Restricted Cash – Current (SF.BS.RestrictedCash_Current) refers to cash on hand that carry some kind of restriction and may not be available for operational use. When a company reports its assets without segregation between current and non-current, all restricted cash is classified in Restricted Cash – Long Term (SF.BS.RestrictedCashLT).
“Restrictions” are limited to non-operational restrictions. Restrictions due to operational activities, like payroll, are not considered restriction, and are instead classified as liabilities.

Restricted Cash – Current (SF.BS.RestrictedCash_Current) includes:

• Restricted short-term investments in securities
• Restricted Investments

Restricted Cash – Current (SF.BS.RestrictedCash_Current) does not include:

• Restricted cash that have maturity of more than 12 months (classified as Restricted Cash – Long Term (SF.BS.RestrictedCashLT))
• Accrued payroll (classified as Accrued Expenses (SF.BS.AccruedExpenses))
• Accrued taxes (classified as Income Taxes Payable (SF.BS.IncomeTaxesPayable))
• Customer advances (classified as Customer Advances (SF.BS.CustomerAdvances))
• Security Deposits (classified as Security Deposits (SF.BS.SecurityDeposits))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)