Those considerations would not be "Cash" and would have to be under "Investments-Short Term or Long Term". Cash usually indicates A instruments with short term maturities. The real question is when something of 'value' will occur as there is NO dividend and earnings are (to use a profound financial term ) crap! These guys(management) can milk this cow for many years and the real question comes down to: Is the product viable and will it ever be a commercial success? (and I don't have the answer-and they don't seem to as well). Good Luck!