Are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). current assets. Retrieved September 20, 2026, from http://smartdefine.org/current_assets/definitions/1151292 |
| Chicago | Barry Goldsmith. 2010. "current assets" http://smartdefine.org/current_assets/definitions/1151292 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, current assets, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/current_assets/definitions/1151292>. |
| MLA | Barry Goldsmith. "current assets" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/current_assets/definitions/1151292> |