When used to offset the accrued expenses related to certain bonds in the jewelry industry is a particular case of the bond has the right to maintain security agents jewelry resolution. However, in the case of an exemption jewelry it can be argued that income should be included in the cash collateral is not claimed after a reasonable period of time. If the stopping agent mortgage bond can not be associated with certain bonds stones records undue will take an initial position that the revenue agents guarantee cash collateral be included in per IRC section 61 which mixes operating funds, the same taxpayer takes character does not prove the identity of cash as collateral, which must be included in income.