Current assets: Resources expected to be used or converted into cash within one year of the balance sheet date (or longer if operating cycle is greater than a year)
Examples:
Cash and cash equivalents: Currency and cash accounts with an original maturity 90 days or less
Accounts receivable: Cash customers owe a business
Inventory: Materials used to make products Prepaid expenses: Expenses paid in advance
Investments: Purchased for financial gain
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