All of the following items are included on the balance sheet as cash and cash equivalents except:
Certificates of deposit
Time deposits
4-week US Treasury bills
All of the above are included

All of the above are included

Explanation:

Cash and cash equivalents are the current assets that are regarded as the most 'liquid' compared to any other assets. Cash equivalents can easily be converted into cash and used to make quick payments.

In general , Any type of securities that can be converted into cash within 90 days or less usually can be considered as cash-equivalents.

- Ceritifcate of Deposit can be converted into cash at any time you want. But you will have to pay for fine if you do it before maturity.

- Most Time Deposits can be converted into cash within 30 days

- 4-week US treasury bills can be converted into cash within 4-weeks.