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current asset

   Also found in: Financial, Acronyms, Wikipedia 0.04 sec.

current asset

Any asset of a business that could be turned into cash in a limited period of time, generally less than a year. Current assets include stocks, accounts receivable or billings, short-term investments, and cash.



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? Mentioned in ? References in periodicals archive
 
5 times as much current asset value as it does current liabilities.
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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.
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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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