Restricted Cash

Home » CMA Glossary Term » Financial Statements and Reporting » Restricted Cash

Restricted cash refers to funds that are not available for immediate use due to legal or contractual obligations. These funds are set aside for specific purposes, such as debt repayment or future capital expenditures, and are reported separately from unrestricted cash on the balance sheet. The restricted cash definition highlights its role in financial planning and compliance.

CMA Exam Academy 16-Week Accelerator Program