Restricted cash Cash and cash equivalents

how restricted cash presented in balance sheet http://www.getfilings.com/sec-filings/120222/cloud-peak-energy-inc_8-k/a12-5559_1ex99d1.htm

restricted cash amount of cash , cash equivalent items restricted withdrawal , usage. restrictions might include legally restricted deposits, held compensating balances against short-term borrowings, contacts entered others or entity statements of intention regard specific deposits; nevertheless, time deposits , short-term certificates of deposit excluded legally restricted deposits. restricted cash can set aside other purposes such expansion of entity, dividend funds or retirement of long-term debt . depending on immateriality or materiality, restricted cash may recorded cash in financial statement or might classified based on date of availability disbursements.moreover, if cash expected used within 1 year after balance sheet date can classified current asset , in longer period of time mentioned non- current asset. example, large machine manufacturing company receives advance payment (deposit) customer machine should produced , shipped country within 2 months. based on customer contract manufacturer should put deposit separate bank account , not withdraw or use money until equipment shipped , delivered. restricted cash, since manufacturer has deposit, can not use operations until equipment shipped.