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current asset

   Also found in: Wikipedia, Hutchinson 0.13 sec.
current asset
Cash or an asset expected to be converted into cash within one year. In addition to cash, current assets include marketable securities, accounts receivable, inventories, and prepaid expenses. Current assets are typically not very profitable but tend to add liquidity and safety to a firm's operation. Also called gross working capital.
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5 times as much current asset value as it does current liabilities.
Prioritize profits by Dairy Today
They pay a dividend of approximately 6 percent, but increased share prices have been the real kicker, moving from an average discount from current asset value of some 5 percent to 10 percent in October 1992, to today's premium over current asset value of more than 20 percent.
Equity REITs: proceed with caution ... but proceed! by Holup, Jill / Financial Executive
The instructions to Form 5500, Annual Return/Report of Employee Benefit Plan (with 100 or more participants), require that benefit plan administrators calculate realized and unrealized gains and losses on plan assets using current asset and liability values.
Realized and unrealized gains or losses on plan assets for form 5500 ... by DiCosimo, Dominick / The Tax Adviser
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