Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.702 702 Temporary cash investments

This account shall include the cost of securities and other obligations acquired for the purpose of temporarily investing cash, such as United States Treasury certificates, marketable securities, time drafts receivable, demand loans, time loans, time deposits with banks and trust companies, and other similar investments of a temporary character, which are readily convertible into cash at substantially their recorded cost. This account shall also include unrealized holding gains and losses on trading and available-for-sale types of security investments.

This account shall be subdivided to reflect the marketable equity securities portion (and its corresponding valuation allowance) and other temporary investments. (See instruction 5–2.)