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Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment in the future.

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-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.5-02.17)
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Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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Amount of current assets classified as other.

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Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

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-Publisher FASB
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Carrying amount as of the balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs.

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