Have a Tax Question? Ask a Tax Expert
Cash and cash equivalents are Class 1 assets, presented conservatively would mean they are valued at face value or FMV - Fair market value, no discounting of the cash or cash like assets or the use of alternative valuations.
Also, the site seems to have had an issue on your first question regarding good will. Could you please log back into that question as see if the accept process completed, it shows as locked in accepting on my side.