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In order of increasing strength, i.

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These are few formulas that are used by analysts to calculate transactions related to cash and cash equivalents:. Restricted cash is the amount of cash and cash equivalent items which are restricted for withdrawal and usage. The restrictions might include legally restricted deposits , which are held as compensating balances against short-term borrowings, contacts entered into with others or entity statements of intention with regard to specific deposits; nevertheless, time deposits and short-term certificates of deposit are excluded from legally restricted deposits.

Restricted cash can be also set aside for other purposes such as expansion of the entity, dividend funds or "retirement of long-term debt". Depending on its immateriality or materiality, restricted cash may be recorded as "cash" in the financial statement or it might be classified based on the date of availability disbursements. Moreover, if cash is expected to be used within one year after the balance sheet date it can be classified as " current asset ", but in a longer period of time it is mentioned as non- current asset.

For example, a large machine manufacturing company receives an advance payment deposit from its customer for a machine that should be produced and shipped to another country within 2 months.

Based on the customer contract the manufacturer should put the deposit into separate bank account and not withdraw or use the money until the equipment is shipped and delivered. This is a restricted cash, since manufacturer has the deposit, but he can not use it for operations until the equipment is shipped. From Wikipedia, the free encyclopedia. Accounting A Business Perspective. Penguin Dictionary of Accounting. Accounting for Non-Accounting Students.

Small Business - Chron. Retrieved from " https: This does not imply that b is also related to a , because the relation need not be symmetric. That is, for all a , b , and c in P , it must satisfy:. In other words, a partial order is an antisymmetric preorder. A set with a partial order is called a partially ordered set also called a poset. The term ordered set is sometimes also used, as long as it is clear from the context that no other kind of order is meant.

In particular, totally ordered sets can also be referred to as "ordered sets", especially in areas where these structures are more common than posets. Otherwise they are incomparable. In the figure on top-right, e. A partial order under which every pair of elements is comparable is called a total order or linear order ; a totally ordered set is also called a chain e. A subset of a poset in which no two distinct elements are comparable is called an antichain e.

For example, consider the positive integers , ordered by divisibility: This partially ordered set does not even have any maximal elements, since any g divides for instance 2 g , which is distinct from it, so g is not maximal.

If the number 1 is excluded, while keeping divisibility as ordering on the elements greater than 1, then the resulting poset does not have a least element, but any prime number is a minimal element for it.

In order of increasing strength, i. Applied to ordered vector spaces over the same field , the result is in each case also an ordered vector space. See also orders on the Cartesian product of totally ordered sets. If two posets are well-ordered , then so is their ordinal sum.

The other operation used to form these orders, the disjoint union of two partially ordered sets with no order relation between elements of one set and elements of the other set is called in this context parallel composition. In some contexts, the partial order defined above is called a non-strict or reflexive , or weak partial order. Strict and non-strict partial orders are closely related. Conversely, a strict partial order may be converted to a non-strict partial order by adjoining all relationships of that form.

Strict partial orders are useful because they correspond more directly to directed acyclic graphs dags: The inverse of a partial order relation is reflexive, transitive, and antisymmetric, and hence itself a partial order relation. The order dual of a partially ordered set is the same set with the partial order relation replaced by its inverse. In general two elements x and y of a partial order may stand in any of four mutually exclusive relationships to each other: A totally ordered set is one that rules out this fourth possibility: The natural numbers , the integers , the rationals , and the reals are all totally ordered by their algebraic signed magnitude whereas the complex numbers are not.

Ordering them by absolute magnitude yields a preorder in which all pairs are comparable, but this is not a partial order since 1 and i have the same absolute magnitude but are not equal, violating antisymmetry.

If an order-embedding between two posets S and T exists, one says that S can be embedded into T. If an order-embedding f: Isomorphic orders have structurally similar Hasse diagrams cf. It can be shown that if order-preserving maps f: For example, a mapping f: Taking instead each number to the set of its prime power divisors defines a map g: It is not an order-isomorphism since it e. The construction of such an order-isomorphism into a power set can be generalized to a wide class of partial orders, called distributive lattices , see " Birkhoff's representation theorem ".

If the count is made only up to isomorphism, the sequence 1, 1, 2, 5, 16, 63, , … sequence A in the OEIS is obtained. A linear extension is an extension that is also a linear i. Every partial order can be extended to a total order order-extension principle. In computer science , algorithms for finding linear extensions of partial orders represented as the reachability orders of directed acyclic graphs are called topological sorting.

Every poset and every preorder may be considered as a category in which every hom-set has at most one element. Such categories are sometimes called posetal. Posets are equivalent to one another if and only if they are isomorphic.