Are Marketable Securities Current Assets? | Finance Strategists

Yes, marketable securities such as common stock or T-bills are current assets for accounting purposes. 

Current assets are any assets that can be converted into cash within a period of one year. This counts products that are sold for cash as well as resources that are consumed, used, or exhausted through regular business operations that are expected to provide a cash value return within a single year. 

Short-term investments and marketable securities are investments in securities that will provide a cash return within a single year. These types of securities can be bought and sold in public stock and bonds markets. In the case of bonds, the bond must have a maturity of less than a year in order to be considered a current asset; in the case of marketable equity, it is a current asset if it will be sold or traded within a year.