The cash which a business has restricted to purchase a long-term asset should be reported on the balance sheet under the asset heading Investments . Investments is the 游戏电竞线上外围APP v5.2 first of the long-term asset headings and it is positioned immediately after current assets .
The cash restricted for a long-term asset is not reported as part of the company's current assets because the cash is not available to pay current liabilities . Expressed another way, when the business restricts its cash for the purchase of a long-term asset, the business must reduce the amount it reports as working capital (which is current assets minus current liabilities).
