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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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Fair value as of the balance sheet date of all interest rate derivative assets designated as cash flow hedging instruments.

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Fair value portion of notes payable.

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Fair value portion of receivables, including, but not limited to, trade account receivables, note receivables, and loan receivables.

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