#fra-introduction
The five major items found in the current asset section are: cash, marketable securities, accounts receivables, inventories and prepaid expenses.
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Current assets are cash and other assets expected to be converted into cash, sold, or consumed either in one year or in the operating cycle, whichever is longer. Current assets are presented in the balance sheet in order of liquidity. <span>The five major items found in the current asset section are: cash, marketable securities, accounts receivables, inventories and prepaid expenses. Long-term investments are often referred to simply as investments. They are to be held for many years, and are not acquired with the intention of disposing of them in the near future. Pr Summary
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