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.
There are 27.000000000306 cubic feet in a cubic yard. 1 Cubic Yard is equal to 27.000000000306 Cubic Feet. Cubic Yard Definition. This unit of volume measurement is used in those countries which adopted the Imperial system, like the UK, the US, India, Canada, Malaysia, Hong Kong, and others.