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Openai/683dc86b-01f0-800f-aaec-51b6e46877e8
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===== When could a change in restricted cash be shown in operations? ===== * Short-cycle customer funds. If the cash is restricted only temporarily (e.g., escrow that routinely clears within the operating cycle and is paired with an equal current liability), some preparers treat the net change (receipts minus releases) as an operating flow. * Even then, good practice is to separate the gross change in a note, so users can see how much of operating cash flow actually remains available to the entity.
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