Cash flow · The runway · Element
The available cash
What can actually be spent, as distinct from what appears on the balance sheet.
The part
What it is
Restricted balances, deposits held, and facilities subject to conditions are not available in the sense that matters.
Undrawn facilities count only if the conditions for drawing them would hold in the circumstances where they would be needed.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.