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TeachMeFinance.com - explain Current assets Current assets Cash and other assets that are expected to be turned into cash, sold, or exchanged within the normal operating cycle of the utility, usually one year. Current assets include cash, marketable securities, receivables, inventory, and current prepayments. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.