Metrics similar to Common Equity in the popular category include:
Cash And Short Term Investments - Cash deposits at financial institutions that can immediately be withdrawn at any time, and investments maturing in one year or less that are highly liquid and therefore regarded as cash equivalents and reported with or near cash line items. Cash equivalents are extremely liquid investments with low risk that can immediately be converted to cash. Includes cash restricted for specific purposes.
Assets on Oper. Lease, Accum. Depr. - This item represents the closing i.e. year-end accumulated balances of amounts provided as depreciation over the life of the assets given by the company on operating leases to others, till the end of the current year.
Current Income Taxes Payable - This item represents the accrued portion of Income taxes levied on the Corporate Income. If Income Taxes are combined with any other taxes or any other liabilities, where income taxes appear as first string and the company does not report the break up for the same, then the same will form part of this data item only.
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