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  2. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/understanding-current-assets...

    The current ratio divides current assets by current liabilities. For instance, Alphabet’s Q2 2024 balance sheet had $162.0 billion in current assets compared to $77.9 billion in current liabilities.

  3. Non-Current Assets Explained - AOL

    www.aol.com/non-current-assets-explained...

    If you bought a non-current asset for $10,000 and have written off $3,000 for depreciation, the current valuation of that non-current asset is $7,000. Examples of Non-Current Assets in Major Companies

  4. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    Current assets include cash, inventory, accounts receivable, while fixed assets include land, buildings and equipment. [4] Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace.

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Moreover, if cash is expected to be used within one year after the balance sheet date it can be classified as "current asset", but in a longer period of time it is mentioned as non- current asset. For example, a large machine manufacturing company receives an advance payment from its customer for a machine that should be produced and shipped to ...

  6. Working capital - Wikipedia

    en.wikipedia.org/wiki/Working_capital

    Working capital (WC) is a financial metric which represents operating liquidity available to a business, organisation, or other entity, including governmental entities. . Along with fixed assets such as plant and equipment, working capital is considered a part of operating ca

  7. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...

  8. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    Under the U.S. tax code, businesses expenditures can be deducted from the total taxable income when filing income taxes if a taxpayer can show the funds were used for business-related activities, [1] not personal [2] or capital expenses (i.e., long-term, tangible assets, such as property). [3] Capital expenditures either create cost basis or ...

  9. Cost of capital - Wikipedia

    en.wikipedia.org/wiki/Cost_of_capital

    In economics and accounting, the cost of capital is the cost of a company's funds (both debt and equity), or from an investor's point of view is "the required rate of return on a portfolio company's existing securities". [1] It is used to evaluate new projects of a company.