Section 706.594 - "Current assets" defined"Current assets" means:
2. Those assets which are readily convertible into cash or are held for current use in operations;3. Current claims against others, payment of which is reasonably assured; and4. Amounts accruing to the company which are subject to current settlement, except such items for which accounts other than those designated as current assets are provided.Nev. Admin. Code § 706.594
Taxicab Auth., Uniform System of Accounts Reg. part Current Assets, eff. 12-24-70; A 11-16-79