Which item is NOT classified as cash in the proprietary fund statement of cash flows?

In the proprietary fund statement of cash flows, cash is defined broadly to include cash and cash equivalents that are readily available for use. Cash on deposit is included because it is liquid and available for immediate use. Cash in restricted accounts, while the access may be limited, still counts as cash because it can be utilized for specific purposes and is usually held in liquid form.

A position in a pooled cash and investment pool that has the same characteristics as a demand deposit is also classified as cash, as it can be withdrawn or used in a manner similar to traditional checking or savings accounts.

Since all the items listed are considered cash or cash equivalents within the context of the proprietary fund statement, the option stating "None of the above" implies that all listed items are indeed classified as cash, making it the correct answer. Understanding these classifications helps in accurately interpreting liquidity and resource availability in governmental accounting.