Trading securities are recorded in the balance sheet of the investor at their fair value as of the balance sheet date. This type of marketable security is always positioned in the balance sheet as a current asset.
Second: cubic foot (cu ft-ft3) is unit of volume. The cubic feet amount 13.31 cu ft-ft3 converts into 1 sh tn, one ton US (short). It is the EQUAL concrete mass value of 1 ton US (short) but in the cubic feet volume unit alternative.
A cubic foot (pl cubic feet) is a unit of measuring volume used by those countries who recognize the Imperial system and the US customary system (the US, the UK, a series of countries in African and the Pacific regions, etc.) A cubic foot is equal to the volume of a cube with each side of 0.3048 meter, or 1 foot. Thus, the volume represented by this unit is equal to approximately 1/35 th of a cubic meter, or 28.3168 liters.