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Cartes-fiches
Current assets
consumed within the longer of one year or the firm’s operating c
cash
currency or demand deposits
Short-term investments
debt or equity investments for which a ready market exists and
management intends to sell them within one year or operating cycle
Accounts receivable
amounts owed to the firm by customers, value at net realizable
value
Notes receivable
amount owed which will not be collected within the typical collection
period, interest is charged on notes receivable
Inventory
products that will be sold in the normal course of business, valued at the lower
of cost or market price
Prepaid expenses
services paid for but not yet used (e.g. insurance, rent)
Property, plant, and equipment
Long-term assets which are not intended to be sold
within one year
Intangible assets
economic resources lacking tangible existence (e.g. patents, goodwill),
valued at historical cost reduced by the amount amortized
