Este contenido está disponible en los siguientes idiomas: Español | Inglés

Also known as current accounts or sometimes working assets, these are the types of goods, belongings or rights that can be converted (sold or consumed) in the short-run. In other words, these are the assets that can be readily converted into cash or other liquid assets, typically within 1 year.

Current assets include cash, inventories, accounts receivable, short-term debts, prepaid debts or liabilities, short-term investments or marketable securities or other things that are highly liquid. They can be presented on the balance sheet from the most liquid to the least liquid but they must be assets that the business hopes or knows they will sell, consume or transform within the normal business cycle.

This cycle can be different for distinct businesses but they usually last 1 year. Basically, these are the assets that generate income for a business on a day to day level.