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Microsoft’s balance sheet shows the cash of the business which includes cash and equivalents, short-term investments, accounts receivables, inventory, deferred income tax, and other. According to the notes that Microsoft provides with their financial statements cash and equivalents are not readily outlined in the company’s notes and do not include short-term investments since they have chosen to list short-term investments separately from the company’s cash and equivalents. The company’s cash and equivalents can include but are not limited to bank accounts, corporate notes and bonds, common stock, mortgaged backed securities, mutual funds, commercial paper, certificates of deposit, foreign bonds, and U...
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