Current Asset. Definition: A current asset is an item on an entity's balance sheet that is either cash, a cash equivalent, or which can be converted into cash within one year.Examples of current assets are: 1  Cash, including foreign currency.2  Investments, except for investments that cannot be easily liquidated. 3  Prepaid expenses.efinition: A current asset is an item on an entity's balance sheet that is either cash, a cash equivalent, or which can be converted into cash within one year. Examples of current assets are: 1  Cash, including foreign currency. 2  Investments, except for investments that cannot be easily liquidated. 3  Prepaid expenses.
An awl is a long, pointed spike. It may be a: Bradawl, a tool for making holes in wood. Scratch awl, a tool used for marking wood. Stitching awl, a tool for piercing holes in leather.
What is ESAL? ESAL is the acronym for equivalent single axle load. ESAL is a concept developed from data collected at the American Association of State Highway Officials (AASHO) Road Test to establish a damage relationship for comparing the effects of axles carrying different loads. The reference axle load is an 18,000-lb. single axle with dual tires.