Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 84

The other current assets category is a rather common one to find on the balance sheet, but it means different things to different companies. Generally, it’s an all-inclusive category for any assets that are expected to turn into cash within a one-year period but that aren’t listed elsewhere on the balance sheet. Other current assets may include restricted cash, certain types of investments, collateral, and pretty much anything else you can think of.