Difference between current and noncurrent assets


Communication Case : Current versus noncurrent classification

A first-year accounting student is confused by a statement made in a recent class. Her instructor stated that the assets listed in the balance sheet of the IBM Corporation include computers that are classified as current assets as well as computers that are classified as noncurrent assets. In addition, the instructor stated that investments in marketable securities of other corporations could be classified in the balance sheet as either current or noncurrent assets.

Required:

Explain to the student the distinction between current and noncurrent assets pertaining to the IBM computers and the investments in marketable securities.

 

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Accounting Basics: Difference between current and noncurrent assets
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