A restricted investment is one that is not liquid. The entity may not convert the investment to cash quickly and/or easily. Examples include bonds, notes, and mortgages.
it is subtracted from cash in current assets and then added back in investments if it is restircted for a future investment. i think i could be wrong
fixed assets
It is part of the long-term investments in the non current section of balance sheet
Yes retained earnings that are restricted for building expansion are placed on the classified balance sheet. Retained earnings are not considered assets.
Investments
Not sure what your question is, but maybe you're meaning: pro forma balance sheet
Investments
NO,Inventory is recorded at the lower of cost or market value.
forecasted balance sheet, where the anticipated cash balance, investments, accounts receivable, inventory, fixed assets, accounts payable, wages payable, taxes payable, long-term liabilities,
Loan is on balance sheet
current assets; long-term investments; property, plant, and equipment; and intangible assets.
In off-balance sheet financing assets are not shown in balance sheet while in balance sheet financing fixed assets shown in balance sheet.