Current assets

Current assets represent all the assets of a company that are expected to be conveniently sold, consumed, utilized or exhausted through the standard business operations, which can lead to their conversion to a cash value over the next one year period. Since current assets is a standard item appearing in the balance sheet, the time horizon represents one year from the date shown in the heading of the company’s balance sheet—Read more at Investopedia. Hayes, Adam. “Current Assets Definition.” 21 June 2019