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.
1 Quart [Dry, US] = 0.0388892508 Cubic Feet. Cubic foot is an imperial, u.s. customary unit and defined as a cube with sides are one foot in length. Several symbols are used as abbreviation for this unit, but mostly cu ft and ft 3  are used.