Fair value portion of asset recognized for present right to economic benefit.

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Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Net fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as assets, net of those classified as liabilities.

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Fair value of financial and nonfinancial obligations.

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