Restricted cash
In accounting, restricted cash means cash legally or contractually unavailable for general use — escrow, collateral, compensating balances. Presented separately, but included with cash in the statement of cash flows since ASU 2016-18.
- Layer
- Lexicon
- Defined in
- Lexicon
- Nearby
- 4
Authority
This definition follows ASC 230-10-45-4; ASU 2016-18.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Restricted cash, in use
Quoted from the 2 documents that use the word — what it does to an interface, in the spec's own sentence.
Opening cash + Net change in cash = Closing cash, and closing cash, cash equivalents and restricted cash equal the balance sheet lines that hold them.
Statement semantics — 1. The three statements, and how they connect
Restricted cash is disclosed separately and excluded from available cash.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- available cash
Nearby in the catalog
No component names this concept outright. These are the ones in its part of the system, which is a weaker claim — but a component nothing links to is a component nobody finds.
Terms this one depends on
Also in Cash
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.