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LIST OF FIXED AND CURRENT ASSETS
| Fixed Assets | Current Assets |
| 1. Plant & Machinery | 1. Cash |
| 2. Land | 2. Cash Equivalents |
| 3. Equipment | 3. Short-Term Deposits |
| 4. Furniture & Fixtures | 4. Inventory |
| 5. Vehicles | 5. Marketable Securities |
| 6. Leasehold Improvements | 6. Office Supplies |
| 7. Computer Software | 7. Trade Receivables |
| 8. Buildings | 8. Short Term Borrowings |
| 9. Patents | 9. Accounts Receivables |
| 10. Trademarks | 10. Prepaid Expenses |
Presentation in the balance sheet
The balance sheet of ABC Ltd. is as follows;
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