[Verse 1] Look at the balance sheet, numbers in rows Assets and debts arranged in neat shows But timing decides where each one belongs Current means quick, within twelve months strong [Chorus] One year line, that's the divide Current flows fast, non-current hides Cash and receivables dance on the left While buildings and bonds play longer theft One year line, memorize the rule Current versus long-term, analyst's tool [Verse 2] Inventory waiting to turn into gold Accounts receivable, stories retold Prepaid expenses, already been paid These current assets make liquidity's grade [Chorus] One year line, that's the divide Current flows fast, non-current hides Cash and receivables dance on the left While buildings and bonds play longer theft One year line, memorize the rule Current versus long-term, analyst's tool [Verse 3] Payables due before next year arrives Short-term borrowing, keeping firms alive Accrued expenses, bills yet to send Current liabilities, resources they'll spend [Bridge] Property, plant, equipment stay put Goodwill and patents, intangible fruit Long-term mortgages, decades to pay Non-current items here to stay [Verse 4] Why does this matter, this timing game Working capital tells the fame Current assets minus current debt Shows if bills can be easily met [Chorus] One year line, that's the divide Current flows fast, non-current hides Cash and receivables dance on the left While buildings and bonds play longer theft One year line, memorize the rule Current versus long-term, analyst's tool [Outro] Balance sheet secrets, now you can see Liquidity's story, clear as can be Classify smart, time is the key Current or not, analytically free
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