The current assets account is a balance sheet line item that's listed under the Assets section which accounts for all company-owned assets that can be converted to cash within one year.

Off-balance sheet assets must be disclosed in the reporting company's Management Discussion and Analysis section of its financial ... such as current, non-current, operating, intangibles, physical ...

Common balance sheet current assets include: The expenses related to a work in progress (raw materials, labor, and overhead) are often listed under the inventory section of a company's balance sheet.

GameStop's robust balance sheet is among ... of cash and cash equivalents in its current assets. One of the significant "highlights" of GameStop's balance sheet is the strong cash position that ...