If you drink a large (250ml) glass of wine, your body takes about three hours to break down the alcohol. If you drink one pint of beer, your body takes about two hours to break it down. One pint of strong lager is equivalent to three units, so this will take longer.
General Asset Differences. As a current asset, inventory is different from long-term assets in that it is typically acquired and sold within twelve months. Accounts receivable, cash and other marketable securities are other examples of current assets.
Accounting for Inventory. Inventory is listed on a balance sheet as an asset. As inventory leaves the company, another asset category, accounts receivable, rises. Selling inventory results in a profit to the business, provided it is not sold at a loss.