# Restricted cash

> Restricted cash — 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.

Source: https://lopifi.com/glossary/restricted-cash
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is 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.

## Words this system refuses for it

- available cash

- **Category:** Cash
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** statement