Current Assets - Those assets which can be readily converted into cash.  The current assets of
a stock company include all shifting and changeable assets except material and supplies.  In the
case of a railroad current assets include (1) cash on hand and deposit; (2) loans and bills
receivable; (3) accounts receivable; (4) due from other companies and individuals; (5) due from
the company's agents and officers; (6) advances to other companies; (7) sundry assets.