definiens: means cash and cash equivalents of the Compa ny, including marketable securities, short - term investments and certificates of deposit ( other than escrowed or fiduciary funds and Restricted Cash, e xcept for the Restricted Cash held as collateral for the Company ’ s purchasing card program, which shall be counted a s Cash ( and is equal to $ 200,000 on the date of this Agree ment ) ) of the Company, in each case determined in a ccordance with GAAP . For the avoidance of doubt, Cash shall ( a ) be calculated net of ( i ) issued but uncleared ch ecks ( other than fiduciary funds and Restricted Cash ), ( ii ) wir e transfers and drafts of the Company, and ( iii ) ov erdrawn accounts, and ( b ) include checks, wire transfers an d drafts deposited for the account of the Company, net of amounts required to be funded to fiduciary fund acc ounts