Short-Term Investments 

Short-Term Investments are financial assets that a company intends to convert into cash within a year. These are typically low-risk, highly liquid instruments purchased as a way to temporarily park surplus cash while earning returns. 

Common types include: 

• Treasury bills (T-bills) 

• Money market funds 

• Certificates of deposit (CDs) 

• Short-term corporate or government bonds 

• Marketable securities (like publicly traded shares) 

These assets appear on the balance sheet under current assets and play a role in liquidity management, short-term financial planning, and cash flow optimization.