What is restricted cash? How should it be reported on the balance sheet?

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What is restricted cash? How should it be reported on the balance sheet?
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Accounting Principles

ISBN: 978-1119048503

7th Canadian Edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Warren, Lori Novak

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