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The underside Line A company's cash ratio is calculated by dividing its cash and cash equivalents by its short-expression liabilities. A company can attempt to enhance its cash ratio by getting additional cash on hand in case of limited-term liquidation or desire for payments.A fund’s insurance policies contain a provision that requires the weigh

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if recoverable volume was based on honest worth considerably less expenditures of disposal, a improve in estimate of the factors of good benefit fewer costs of disposal.For impairment of a person asset or portfolio of assets, the lower price amount is the rate the entity would fork out within a present-day current market transaction to borrow cash