does CVS disclose its policy for designating investments as cash equivalents with respect to accounting for merchandise return (2024)

`); let searchUrl = `/search/`; history.forEach((elem) => { prevsearch.find('#prevsearch-options').append(`

${elem}

`); }); } $('#search-pretype-options').empty(); $('#search-pretype-options').append(prevsearch); let prevbooks = $(false); [ {title:"Recently Opened Textbooks", books:previous_books}, {title:"Recommended Textbooks", books:recommended_books} ].forEach((book_segment) => { if (Array.isArray(book_segment.books) && book_segment.books.length>0 && nsegments<2) { nsegments+=1; prevbooks = $(`

  • ${book_segment.title}
  • `); let searchUrl = "/books/xxx/"; book_segment.books.forEach((elem) => { prevbooks.find('#prevbooks-options'+nsegments.toString()).append(`

    ${elem.title} ${ordinal(elem.edition)} ${elem.author}

    `); }); } $('#search-pretype-options').append(prevbooks); }); } function anon_pretype() { let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_ANON')); }catch(e) {} if ('previous_books' in prebooks && 'recommended_books' in prebooks) { previous_books = prebooks.previous_books; recommended_books = prebooks.recommended_books; if (typeof PREVBOOKS !== 'undefined' && Array.isArray(PREVBOOKS)) { new_prevbooks = PREVBOOKS; previous_books.forEach(elem => { for (let i = 0; i < new_prevbooks.length; i++) { if (elem.id == new_prevbooks[i].id) { return; } } new_prevbooks.push(elem); }); new_prevbooks = new_prevbooks.slice(0,3); previous_books = new_prevbooks; } if (typeof RECBOOKS !== 'undefined' && Array.isArray(RECBOOKS)) { new_recbooks = RECBOOKS; for (let j = 0; j < new_recbooks.length; j++) { new_recbooks[j].viewed_at = new Date(); } let insert = true; for (let i=0; i < recommended_books.length; i++){ for (let j = 0; j < new_recbooks.length; j++) { if (recommended_books[i].id == new_recbooks[j].id) { insert = false; } } if (insert){ new_recbooks.push(recommended_books[i]); } } new_recbooks.sort((a,b)=>{ adate = new Date(2000, 0, 1); bdate = new Date(2000, 0, 1); if ('viewed_at' in a) {adate = new Date(a.viewed_at);} if ('viewed_at' in b) {bdate = new Date(b.viewed_at);} // 100000000: instead of just erasing the suggestions from previous week, // we just move them to the back of the queue acurweek = ((new Date()).getDate()-adate.getDate()>7)?0:100000000; bcurweek = ((new Date()).getDate()-bdate.getDate()>7)?0:100000000; aviews = 0; bviews = 0; if ('views' in a) {aviews = acurweek+a.views;} if ('views' in b) {bviews = bcurweek+b.views;} return bviews - aviews; }); new_recbooks = new_recbooks.slice(0,3); recommended_books = new_recbooks; } localStorage.setItem('PRETYPE_BOOKS_ANON', JSON.stringify({ previous_books: previous_books, recommended_books: recommended_books })); build_popup(); } } var whiletyping_search_object = null; var whiletyping_search = { books: [], curriculum: [], topics: [] } var single_whiletyping_ajax_promise = null; var whiletyping_database_initial_burst = 0; //number of consecutive calls, after 3 we start the 1 per 5 min calls function get_whiletyping_database() { //gets the database from the server. // 1. by validating against a local database value we confirm that the framework is working and // reduce the ammount of continuous calls produced by errors to 1 per 5 minutes. return localforage.getItem('whiletyping_last_attempt').then(function(value) { if ( value==null || (new Date()) - (new Date(value)) > 1000*60*5 || (whiletyping_database_initial_burst < 3) ) { localforage.setItem('whiletyping_last_attempt', (new Date()).getTime()); // 2. Make an ajax call to the server and get the search database. let databaseUrl = `/search/whiletype_database/`; let resp = single_whiletyping_ajax_promise; if (resp === null) { whiletyping_database_initial_burst = whiletyping_database_initial_burst + 1; single_whiletyping_ajax_promise = resp = new Promise((resolve, reject) => { $.ajax({ url: databaseUrl, type: 'POST', data:{csrfmiddlewaretoken: "2Qz0RCG20l6P7wsYNkQ2EjLkBHnNhrG0GL3wJVj7qD0IvH2Tz6sF1UHfDgPeE8gv"}, success: function (data) { // 3. verify that the elements of the database exist and are arrays if ( ('books' in data) && ('curriculum' in data) && ('topics' in data) && Array.isArray(data.books) && Array.isArray(data.curriculum) && Array.isArray(data.topics)) { localforage.setItem('whiletyping_last_success', (new Date()).getTime()); localforage.setItem('whiletyping_database', data); resolve(data); } }, error: function (error) { console.log(error); resolve(null); }, complete: function (data) { single_whiletyping_ajax_promise = null; } }) }); } return resp; } return Promise.resolve(null); }).catch(function(err) { console.log(err); return Promise.resolve(null); }); } function get_whiletyping_search_object() { // gets the fuse objects that will be in charge of the search if (whiletyping_search_object){ return Promise.resolve(whiletyping_search_object); } database_promise = localforage.getItem('whiletyping_database').then(function(database) { return localforage.getItem('whiletyping_last_success').then(function(last_success) { if (database==null || (new Date()) - (new Date(last_success)) > 1000*60*60*24*30 || (new Date('2023-04-25T00:00:00')) - (new Date(last_success)) > 0) { // New database update return get_whiletyping_database().then(function(new_database) { if (new_database) { database = new_database; } return database; }); } else { return Promise.resolve(database); } }); }); return database_promise.then(function(database) { if (database) { const options = { isCaseSensitive: false, includeScore: true, shouldSort: true, // includeMatches: false, // findAllMatches: false, // minMatchCharLength: 1, // location: 0, threshold: 0.2, // distance: 100, // useExtendedSearch: false, ignoreLocation: true, // ignoreFieldNorm: false, // fieldNormWeight: 1, keys: [ "title" ] }; let curriculum_index={}; let topics_index={}; database.curriculum.forEach(c => curriculum_index[c.id]=c); database.topics.forEach(t => topics_index[t.id]=t); for (j=0; j

    Solutions
  • Textbooks
  • `); } function build_solutions() { if (Array.isArray(solution_search_result)) { const viewAllHTML = userSubscribed ? `View All` : ''; var solutions_section = $(`
  • Solutions ${viewAllHTML}
  • `); let questionUrl = "/questions/xxx/"; let askUrl = "/ask/question/xxx/"; solution_search_result.forEach((elem) => { let url = ('course' in elem)?askUrl:questionUrl; let solution_type = ('course' in elem)?'ask':'question'; let subtitle = ('course' in elem)?(elem.course??""):(elem.book ?? "")+"    "+(elem.chapter?"Chapter "+elem.chapter:""); solutions_section.find('#whiletyping-solutions').append(` ${elem.text} ${subtitle} `); }); $('#search-solution-options').empty(); if (Array.isArray(solution_search_result) && solution_search_result.length>0){ $('#search-solution-options').append(solutions_section); } MathJax.typesetPromise([document.getElementById('search-solution-options')]); } } function build_textbooks() { $('#search-pretype-options').empty(); $('#search-pretype-options').append($('#search-solution-options').html()); if (Array.isArray(textbook_search_result)) { var books_section = $(`
  • Textbooks View All
  • `); let searchUrl = "/books/xxx/"; textbook_search_result.forEach((elem) => { books_section.find('#whiletyping-books').append(` ${elem.title} ${ordinal(elem.edition)} ${elem.author} `); }); } if (Array.isArray(textbook_search_result) && textbook_search_result.length>0){ $('#search-pretype-options').append(books_section); } } function build_popup(first_time = false) { if ($('#search-text').val()=='') { build_pretype(); } else { solution_and_textbook_search(); } } var search_text_out = true; var search_popup_out = true; const is_login = false; const user_hash = null; function pretype_setup() { $('#search-text').focusin(function() { $('#search-popup').addClass('show'); resize_popup(); search_text_out = false; }); $( window ).resize(function() { resize_popup(); }); $('#search-text').focusout(() => { search_text_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-popup').mouseenter(() => { search_popup_out = false; }); $('#search-popup').mouseleave(() => { search_popup_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-text').on("keyup", delay(() => { build_popup(); }, 200)); build_popup(true); let prevbookUrl = `/search/pretype_books/`; let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_'+(is_login?user_hash:'ANON'))); }catch(e) {} if (prebooks && 'previous_books' in prebooks && 'recommended_books' in prebooks) { if (is_login) { previous_books = prebooks.previous_books; recommended_books = prebooks.recommended_books; if (prebooks.time && new Date().getTime()-prebooks.time<1000*60*60*6) { build_popup(); return; } } else { anon_pretype(); return; } } $.ajax({ url: prevbookUrl, method: 'POST', data:{csrfmiddlewaretoken: "2Qz0RCG20l6P7wsYNkQ2EjLkBHnNhrG0GL3wJVj7qD0IvH2Tz6sF1UHfDgPeE8gv"}, success: function(response){ previous_books = response.previous_books; recommended_books = response.recommended_books; if (is_login) { localStorage.setItem('PRETYPE_BOOKS_'+user_hash, JSON.stringify({ previous_books: previous_books, recommended_books: recommended_books, time: new Date().getTime() })); } build_popup(); }, error: function(response){ console.log(response); } }); } $( document ).ready(pretype_setup); $( document ).ready(function(){ $('#search-popup').on('click', '.search-view-item', function(e) { e.preventDefault(); let autoCompleteSearchViewUrl = `/search/autocomplete_search_view/`; let objectUrl = $(this).attr('href'); let selectedId = $(this).data('objid'); let searchResults = []; $("#whiletyping-solutions").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $("#whiletyping-books").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $.ajax({ url: autoCompleteSearchViewUrl, method: 'POST', data:{ csrfmiddlewaretoken: "2Qz0RCG20l6P7wsYNkQ2EjLkBHnNhrG0GL3wJVj7qD0IvH2Tz6sF1UHfDgPeE8gv", query: $('#search-text').val(), searchObjects: JSON.stringify(searchResults) }, dataType: 'json', complete: function(data){ window.location.href = objectUrl; } }); }); });
    does CVS disclose its policy for designating investments as cash equivalents with respect to accounting for merchandise return (2024)

    FAQs

    In what note does target disclose its policy for designating investments as cash equivalents? ›

    Explanation: Target typically discloses its policy for designating investments as cash equivalents in the footnotes of its financial statements.

    Which of the following would be included in the total of cash and cash equivalents on the balance sheet? ›

    Cash and cash equivalents are a line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Cash equivalents include bank accounts and some types of marketable securities, such as debt securities with maturities of less than 90 days.

    Do cash equivalents consist of short-term and long term investment assets? ›

    The statement "Cash equivalents consist of short-term and long-term investment assets" is False. Cash equivalents are typically defined as highly liquid investments that are available for current use with maturities of three months or less at the time of purchase.

    What are the required disclosures for cash and cash equivalents? ›

    In addition, in accordance with ASC 230-10-50-7, an entity should “disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents.” Further, when cash, cash equivalents, and amounts generally described as restricted ...

    What information must a company disclose regarding cash and cash equivalents in the notes to the financial statements? ›

    Companies must disclose policies for designating highly liquid investments as cash equivalents in the notes to financial statements. A company's policy for designating cash equivalents should be consistent with the usual motivation for acquiring the investments. Sarbanes-Oxley Act, Section 404.

    What should be included in cash and cash equivalents? ›

    What are Cash and Cash Equivalents?
    • Currency and Coin.
    • Cash Equivalents. Money Orders. Travelers Checks. Cashiers and Certified Checks. ACH Payments and Wire Transfers. Debit and Credit Cards.
    • Securities (Items than can be easily transferable to cash), such as Parking Permits, Stamps, Tokens, and Meal Tickets.

    What is not included in cash and cash equivalents? ›

    What is not included in a cash equivelant? Cash and equivalents do not include investments in liquid securities like bonds, stocks, and derivatives. Even though such assets can be quickly converted to cash (usually within three days), they are nonetheless excluded.

    What is a typical example of a cash equivalent is an investment in? ›

    Examples of cash equivalents are bankers' acceptances, certificates of deposit, commercial paper, marketable securities, money market funds, short-term government bonds, and treasury bills. To be classified as a cash equivalent, an item must be unrestricted, so that it is available for immediate use.

    Is investment considered as cash equivalent? ›

    Investments in liquid securities, such as stocks, bonds, and derivatives, are not included in cash and equivalents. Even though such assets may be easily turned into cash (typically with a three-day settlement period), they are still excluded. The assets are listed as investments on the balance sheet.

    Which of the following best qualifies as a cash equivalent? ›

    Cash equivalents include U.S. government Treasury bills, bank certificates of deposit, bankers' acceptances, corporate commercial paper, and other money market instruments.

    Can long-term investments include cash accounts? ›

    A long-term investment is an account a company plans to keep for at least a year such as stocks, bonds, real estate, and cash.

    Where are cash equivalents disclosed in the financial statements? ›

    Cash and cash equivalents are reported as a separate line item on a company's balance sheet. This line item is usually towards the top of the balance sheet's current assets section.

    What are the requirements that must be met to report an investment as a cash equivalent? ›

    Those characteristics include:
    • Liquidity: Cash equivalents must trade in liquid markets. ...
    • Short-Term Investment: Cash equivalents must be convertible to cash quickly. ...
    • Low-Risk/Volatility: Cash equivalents are meant to be an efficient investment for cash on hand that doesn't carry a lot of risk.

    When an investment normally qualifies as a cash equivalent? ›

    Cash and cash equivalents

    Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition.

    What are the notes to the financial statements investments? ›

    Financial investments: All financial investments should have a footnote clarifying their fair value and any unrealized losses or gains from the investment. Employee benefits: Companies generally disclose their employee's retirement plans and other benefits.

    References

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