Which of the following is considered an inclusion for cash reporting?

Deposits are considered an inclusion for cash reporting because they represent liquid assets that can readily be accessed and used for immediate transactions or cash flow needs. Cash reporting focuses on the cash and cash equivalents that are available to the company, and deposits in banks or financial institutions fall firmly within this category. They can be drawn upon easily and serve as a foundational component of a company's cash position.

In contrast, public shares and public bonds are classified as investments rather than cash or cash equivalents. They may be liquid, but they don't provide the immediate cash accessibility that deposits do. T-Bills, while considered highly liquid investments, are also not classified strictly as cash; instead, they're treated as short-term investments. Thus, only deposits meet the criteria for inclusion in cash reporting since they directly contribute to the cash balance available for operations and transactions.