Cash

Cash is the total value of a company’s liquid money and near-cash assets—like actual bills, bank account balances, and highly liquid money market funds or equivalents. In financial reporting, it is measured in the currency used for the company’s primary accounting (often USD).

Formula: Cash = Value of cash and equivalents from latest balance sheet

Cash is found on the company’s balance sheet under “Current Assets.” It excludes illiquid investments and focuses solely on what management could readily spend or move.