Question: Please answer each question in one paragraph
1) Under which category is restricted cash reported on the Balance Sheet? Can you provide some examples?
2) If I am compounding then I am looking for the future value of a lump-sum or an annuity.
In both cases a % is used. Tell me more about what this rate means in PV and FV calculations. How does a company set a discount rate? How about a compounding rate?