Receivables are usually listed in order

Question

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Receivables are usually listed in order of liquidity, i.e., the ease with which they can be converted into cash. This means that the most liquid receivables, such as cash and short-term marketable securities, are listed first, followed by accounts receivable, notes receivable, and other longer-term receivables. This order of listing helps users of financial statements understand the company's ability to generate cash from its receivables and to meet its short-term obligations.

Receivables Are Usually Listed in Order