current assets


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Current assets

Value of cash, accounts receivable, inventories, marketable securities and other assets that could be converted to cash in less than 1 year.

Current Assets

Cash and other assets expected to be converted to cash within a year. Examples include accounts receivable, prepaid expenses, and many negotiable securities. Current assets are calculated on a balance sheet and are one way to measure a company's liquidity. Current assets tend not to add much to the company's assets, but help keep it running on a day-to-day basis. See also: Fixed asset, Gross working capital.

current assets

ASSETS such as STOCKS, money owed by DEBTORS, and cash, which are held for short-term conversion within a firm as raw materials are bought, made up, sold as finished goods and eventually paid for. See FIXED ASSETS, WORKING CAPITAL, WORKING CAPITAL RATIO.

current assets

ASSETS, such as STOCKS, money owed by DEBTORS, and cash, that are held for short-term conversion within a firm as raw materials are bought, made up, sold as finished goods and eventually paid for.

See FIXED ASSETS, WORKING CAPITAL.

References in periodicals archive ?
As can be seen in the Table, the share taken by current assets from active assets in 2005-2008 seems to gradually decrease.
The problem of working capital in the organization was related to surplus investment in current assets especially receivables and cash components than of inadequacies and in financing working capital mostly long term sources of funds were used.
According to conventional thinking, it would be defined as current assets ($200 cash) minus current liabilities ($4,000 CPLTD) or a negative $3,800.
Accounts receivable is an important part of current assets that must be carefully managed.
The distinction between the insolvency risk of individual current liabilities is not as easily defined as the distinction between the liquidity risks of individual current assets.
He also evaluates the relationship between inventory to current assets, inventory to total assets, inventory to working capital, and inventory to capital employed.
Such an amount is, in effect, a term liability inasmuch as it cannot be paid out of current assets and cannot therefore be termed self-liquidating.
HOUSTON -- Halliburton's (NYSE:HAL) Drilling and Formation Evaluation division, part of the company's Energy Services Group, announced today that it has closed the previously announced acquisition of all intellectual property, current assets and existing business associated with Calgary-based Ultraline Services Corporation, a division of Savanna Energy Services Corp.
04bn, consisting current assets of QR1bn and non-current assets of QR0.
Generally, the current assets of accounts receivable and inventory serve as the borrowing base for a revolving credit facility that can be drawn down and repaid.
Maturities of Long-term Debt) The adjustment factor decreases the influence of those current assets that have a low turnover in the computation of the revised current ratio.
Others, such as credit arbitrage, will see outflows of as much as 13% of current assets.