Is Goodwill a Current Asset?

No, goodwill is not a current asset.

Goodwill is an intangible asset, meaning that it is not associated with a physical item like a building or piece of equipment. Intangible assets are never considered current assets, no matter the period for which they provide economic value. Goodwill specifically is also considered to have an indefinite life, since as of 2001 it no longer needs to be amortized for accounting purposes.