Money is any item or record that is generally accepted as payment for goods and services or repayment of debts. It evolved from barter systems at least 100,000 years ago and later commodity money like gold and silver. Money serves as a medium of exchange, unit of account, store of value, and standard for deferred payment. It has characteristics of being acceptable to all, portable, durable, divisible, limited in supply, and uniform. Forms of money include cash, money in bank accounts, near monies, and non-money financial assets, while credit cards are money substitutes as they only represent an ability to borrow.