Interest receivable is usually considered a current asset but may be non-current under one exception.
Current assets are any assets that will provide an economic value for or within one year. Interest receivable is an amount of interest that is owed but has not yet been paid. Usually, interest receivable is expected to be paid within a year, making it a current asset. In the rarer occasion that there is no expectation of payment within one year, then it may be considered a non-current asset.