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• Current Assets https://store.theartofservice.com/the-current-assets-toolkit.html Asset 1 The balance sheet of a firm records the monetary value of the assets owned by the firm. It is money and other valuables belonging to an individual or business. Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets. Current assets include inventory, while fixed assets include such items as buildings and equipment. https://store.theartofservice.com/the-current-assets-toolkit.html Asset Current assets Current assets are cash and other assets expected to be converted to cash or consumed either in a year or in the operating cycle (whichever is longer), without disturbing the normal operations of a business. These assets are continually turned over in the course of a business during normal business activity. There are 5 major items included into current assets: 1 https://store.theartofservice.com/the-current-assets-toolkit.html Asset Current assets 1 The phrase net current assets (also called working capital) is often used and refers to the total of current assets less the total of current liabilities. https://store.theartofservice.com/the-current-assets-toolkit.html Asset Comparison : current assets , liquid assets and absolute liquid assets 1 Current assets Liquid assets Absolute liquid assets https://store.theartofservice.com/the-current-assets-toolkit.html Accounts receivable Bookkeeping 1 Account receivables are classified as current assets assuming that they are due within one calendar year or fiscal year https://store.theartofservice.com/the-current-assets-toolkit.html Fixed asset 1 This can be compared with current assets such as cash or bank accounts, which are described as liquid assets https://store.theartofservice.com/the-current-assets-toolkit.html Fixed asset 1 While these non-current assets have value, they are not directly sold to consumers and cannot be easily converted to cash. https://store.theartofservice.com/the-current-assets-toolkit.html ExxonMobil - Ratios overview Liquidity ratios show that both companies were financially stable, but Exxon was in a better situation than Mobil. The Exxon’s current and quick ratios (0.57 and 0.91 correspondingly) were higher than the Mobil’s (0.48 and 0.67 correspondingly) and merged company had significantly improved these results. Ratio of net current assets as a percent of total assets (i.e. working capital to total assets) was distorted after the merger (1.48) probably due to large divestitures that followed the deal. 1 https://store.theartofservice.com/the-current-assets-toolkit.html National security - National Security Act of 1947 1 The national valuables in this broad sense include current assets and national interests, as well as the sources of strength upon which our future as a nation depends https://store.theartofservice.com/the-current-assets-toolkit.html Dentsply - History 1 Acquisitions in 2011 caused the value of long term debt to increase by 147% while total assets grew by 146% (current assets however decreased in value). Acquisition/restructuring charges were one of the reasons net income decreased 7.4%. https://store.theartofservice.com/the-current-assets-toolkit.html Intertemporal consumption Drawing upon empirical studies of consumption, superannuation and windfall gains they hypothesize that the MPC is close to one out of current income, close to zero for future income and somewhere in between with respect to current assets 1 https://store.theartofservice.com/the-current-assets-toolkit.html Corporate finance 1 Working capital management is the management of the company's monetary funds that deal with the short-term business_operations|operating balance of current assets and Current liability|current liabilities; the focus here is on managing cash, inventory|inventories, and short-term borrowing and lending (such as the terms on credit extended to customers). https://store.theartofservice.com/the-current-assets-toolkit.html Corporate finance - Working capital management Managing the corporation's working capital position to sustain ongoing business operations is referred to as working capital management.See [ http://www.studyfinance.com/lessons/workcap/ind ex.mv Working Capital Management], Studyfinance.com; [ http://www.treasury.govt.nz/publicsector/workingca pital/chap2.asp Working Capital Management], treasury.govt.nz These involve managing the relationship between a firm's Asset#Current assets|short-term assets and its Current liability|short-term liabilities 1 https://store.theartofservice.com/the-current-assets-toolkit.html Corporate finance - Working capital 1 Working capital is the amount of funds which are necessary to an organization to continue its ongoing business operations, until the firm is reimbursed through payments for the goods or services it has delivered to its customers.Security Analysis (book)|Security Analysis, Benjamin Graham and David Dodd Working capital is measured through the difference between resources in cash or readily convertible into cash (Current Assets), and cash requirements (Current Liabilities) https://store.theartofservice.com/the-current-assets-toolkit.html Corporate finance - Management of working capital 1 Chance, Louisiana State University These policies aim at managing the Asset#Current assets|current assets (generally cash and cash and cash equivalents|cash equivalents, Inventory|inventories and debtors) and the short term financing, such that cash flows and returns are acceptable.[ http://www.qfinance.com/contentFiles/QF02/hbmpf 5qp/12/0/best-practice-working-capitalmanagement-techniques-for-optimizinginventories-receivables-and-payables.pdf BestPractice Working Capital Management: Techniques for Optimizing Inventories, Receivables, and Payables], Patrick Buchmann andhttps://store.theartofservice.com/the-current-assets-toolkit.html Udo Jung Studebaker - Impact of the 1930s depression 1 By 1933, the banks were owed $6 million, though current assets exceeded that figure https://store.theartofservice.com/the-current-assets-toolkit.html XBRL - Presentation Linkbase These groupings can be performed in many ways. For example, a typical Balance Sheet contains Assets, Equity and Liabilities. Assets consist of Current Assets and Non-current Assets. Current Assets are split in Inventories, Receivables and so on. The presentation linkbase, using parent-child relations organizes elements in this way and helps users find concepts they are interested in. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Balance sheet - Personal balance sheet 1 A personal balance sheet lists current assets such as cash in checking accounts and savings accounts, longterm assets such as common stock and real estate, current liabilities such as loan debt and mortgage loan|mortgage debt due, or overdue, long-term liabilities such as mortgage and other loan debt https://store.theartofservice.com/the-current-assets-toolkit.html Balance sheet - US small business balance sheet 1 A small business balance sheet lists current assets such as cash, accounts receivable, and inventory, fixed assets such as land, buildings, and equipment, intangible assets such as patents, and liabilities such as accounts payable, accrued expenses, and long-term debt https://store.theartofservice.com/the-current-assets-toolkit.html Balance sheet - Sample balance sheet 1 'Non-Current Assets (Fixed Assets)' https://store.theartofservice.com/the-current-assets-toolkit.html Balance sheet - Sample balance sheet 1 Other Non-Current Assets, e.g. Deferred Tax Assets, Finance lease|Lease Receivable https://store.theartofservice.com/the-current-assets-toolkit.html Solvency 'Solvency', in finance or business, is the degree to which the current assets of an individual or entity exceed the Current liability|current liabilities of that individual or entity.Zietlow 2007, p 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital management Managing the corporation's working capital position to sustain ongoing business operations is referred to as working capital management.See [http://www.studyfinance.com/lessons/wo rkcap/index.mv Working Capital Management], Studyfinance.com; [http://www.treasury.govt.nz/publicsector/ workingcapital/chap2.asp Working Capital Management], treasury.govt.nz These involve managing the relationship between a firm's Asset#Current assets|short-term assets and its Current liability|short-term liabilities 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital 1 If current assets are less than current liabilities, an entity has a 'working capital deficiency', also called a 'working capital deficit'. https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Calculation The basic calculation of the working capital is done on the basis of the gross current assets of the firm. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Basic formula 1 *'working capital = Gross Current assets' https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Basic formula 1 *'Net working capital = Current assets – Current liabilities'. https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Inputs Current assets and current liabilities include three accounts which are of special importance. These accounts represent the areas of the business where managers have the most direct impact: 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Inputs 1 *inventory (current assets), and https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Inputs 1 The current portion of debt (payable within 12 months) is critical, because it represents a short-term claim to current assets and is often secured by long term assets. Common types of short-term debt are bank loans and lines of credit. https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Inputs An increase in net working capital indicates that the business has either increased current assets (that it has increased its receivables, or other current assets) or has decreased current liabilities—for example has paid off some short-term creditors, or a combination of both. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Working capital management 1 Decisions relating to working capital and short term financing are referred to as working capital management. These involve managing the relationship between a firm's Asset#Current assets|short-term assets and its Current liability|short-term liabilities. The goal of working capital management is to ensure that the firm is able to continue its Operations management|operations and that it has sufficient cash flow to satisfy both maturing short-term debt and upcoming operational expenses. https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Working capital management A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a company has sufficient cash flow in order to meet its short-term debt obligations and operating expenses. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital - Management of working capital 1 Guided by the above criteria, management will use a combination of policies and techniques for the management of working capital. The policies aim at managing the Asset#Current assets|current assets (generally cash and cash and cash equivalents|cash equivalents, Inventory|inventories and debtors) and the short term financing, such that cash flows and returns are acceptable. https://store.theartofservice.com/the-current-assets-toolkit.html Cash flow statement - History and variations Net Working Capital|Net working capital might be cash or might be the difference between current assets and current liabilities 1 https://store.theartofservice.com/the-current-assets-toolkit.html Cash flow statement - Rules (operating activities) 1 Cash Flows from Operating Activities can be found by adjusting Net Income relative to the change in beginning and ending balances of Current Assets, Current Liabilities, and sometimes Long Term Assets https://store.theartofservice.com/the-current-assets-toolkit.html Cash flow statement - Rules (operating activities) 1 *Decrease in non-cash current assets are added to net income https://store.theartofservice.com/the-current-assets-toolkit.html Cash flow statement - Rules (operating activities) 1 If the balances of all other current assets, long term assets and current liabilities did not change over the year, the cash flows could be determined by the rules above as $100 – $25 = Cash Flows from Operating Activities = $75 https://store.theartofservice.com/the-current-assets-toolkit.html Cash In bookkeeping and finance, cash refers to current assets comprising currency or currency equivalents that can be accessed immediately or nearimmediately (as in the case of money market accounts). Cash is seen either as a reserve for payments, in case of a structural or incidental negative cash flow or as a way to avoid a downturn on financial markets. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Working capital management - Management of working capital 1 Chance, Louisiana State University These policies aim at managing the Asset#Current assets|current assets (generally cash and cash and cash equivalents|cash equivalents, Inventory|inventories and debtors) and the short term financing, such that cash flows and returns are acceptable.[http://www.qfinance.com/contentFiles/ QF02/hbmpf5qp/12/0/best-practice-workingcapital-management-techniques-for-optimizinginventories-receivables-and-payables.pdf BestPractice Working Capital Management: Techniques for Optimizing Inventories, Receivables, and Payables], Patrick Buchmann andhttps://store.theartofservice.com/the-current-assets-toolkit.html Udo Jung Fund accounting - Nonprofit organizations 1 * Current fund – unrestricted. This fund is used to account for current assets that can be used at the discretion of the organization's governing board. https://store.theartofservice.com/the-current-assets-toolkit.html Fund accounting - Nonprofit organizations 1 * Current funds – restricted use current assets subject to restrictions assigned by donors or grantors. https://store.theartofservice.com/the-current-assets-toolkit.html Assets Goodman, Dictionary of Finance Investment Terms, Baron's Financial Guides, 2003 Current assets include inventory, while fixed assets include such items as buildings and capital equipment|equipment.J 1 https://store.theartofservice.com/the-current-assets-toolkit.html Assets - Assets in accounting 1 Assets are listed on the balance sheet. In a company's balance sheet certain divisions are required by generally accepted accounting principles (GAAP), which vary from country to country.Intermediate Accounting--Kieso, et. al Assets can be divided into e.g. current assets and fixed assets, often with further subdivisions such as cash, receivables and inventory. https://store.theartofservice.com/the-current-assets-toolkit.html Nauru - Economy However, because of mismanagement, the Trust's fixed and current assets were reduced considerably, and many never fully recovered 1 https://store.theartofservice.com/the-current-assets-toolkit.html Fundamental analysis - Procedures The amount of debt also a major consideration in determining a company's health. It can be quickly assessed using the debt-to-equity ratio and the current ratio (current assets/current liabilities). 1 https://store.theartofservice.com/the-current-assets-toolkit.html Philippine Airlines - Financial issues As of March 31, 2007, other current and noncurrent assets fell by 29% to 2,960.4 million Philippine pesos and by 20% to 2,941.7 million Philippine pesos “due to the effect of re-measurement to fair value of certain financial assets and derivative instruments”.http://www.philippineairlines. com/Images/PHI-17QDecember%202007_tcm61-6305.pdf After carrying 17% more passengers in 2009 due to acquisition of additional aircraft and growth in the local market, PAL annual income report showed raise in revenues amounted to US$1.634 billion from US$1.504 billion in 2008 1 https://store.theartofservice.com/the-current-assets-toolkit.html Circulating capital 1 Where the distinction is used, circulating capital is a component of (total) capital, also including fixed capital used in a single cycle of production. In contrast to fixed capital, it is used up in every cycle (raw materials, basic and intermediate materials, combustible, energy…). In accounting, the circulating capital comes under the heading of current assets. https://store.theartofservice.com/the-current-assets-toolkit.html Free cash flow - Alternative Mathematical formula where Kt represents the firm's Invested Capital|invested capital at the end of period t. Increases in non-cash current assets may, or may not be deducted, depending on whether they are considered to be maintaining the status quo, or to be investments for growth. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Financial management 1 It includes how to raise the capital, how to allocate it i.e. capital budgeting. Not only about long term budgeting but also how to allocate the short term resources like current assets. It also deals with the dividend policies of the share holders. https://store.theartofservice.com/the-current-assets-toolkit.html International Time Recording Company - The merger CTR had a bonded indebtedness of $6.5 million, three times its current assets, of which $4 million was borrowed from the Guaranty Trust Company.Flint (1923) p.312-313 Flint assigned it a value of $17.5 million, while its tangible assets only added up to $1 million 1 https://store.theartofservice.com/the-current-assets-toolkit.html Turner Broadcasting System The company's current assets include CNN, HLN (TV channel)|HLN, TBS (TV network)|TBS, TNT (TV channel)|TNT, Cartoon Network, Adult Swim, Boomerang (TV channel)|Boomerang, TruTV and Turner Classic Movies. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Peter Chernin - TCG 1 TCG’s current assets include Chernin Entertainment, an entertainment production company; a majority stake in CA Media, an Asia-based media investment company; and several strategic investments in U.S. based technology and media companies including Pandora_Radio|Pandora, Fullscreen (company)|Fullscreen, Tumblr, and Flipboard. https://store.theartofservice.com/the-current-assets-toolkit.html Vancity - Growth 1 Vancity first operated out of a former machine shop on the corner of Broadway and Quebec streets in Vancouver. By the end of 1951, membership had reached 2,000. Assets grew rapidly after the introduction of transactional account|personal chequing accounts in the same year, reaching $5 million in 1962, $10 million in 1965, $100 million in 1973, and $1 billion by 1980. Current assets are $17.5 billion.https://www.vancity.com/AboutVancity/ VisionAndValues/History/Highlights/ https://store.theartofservice.com/the-current-assets-toolkit.html Return on net assets - Basic formulae where Working capital = (current assets minus current liabilities) 1 https://store.theartofservice.com/the-current-assets-toolkit.html Bayern München - Organization and finance 1 Other clubs often report losses, realizing transfers via loans, whereas Bayern always uses current assets https://store.theartofservice.com/the-current-assets-toolkit.html Cousin marriage - Europe 1 Spain and Noricum were exceptions to this rule, but even there the percentages did not rise above 10%.#ShawSaller|Shaw 1984 They further point out that since property belonging to the nobility was typically fragmented, keeping current assets in the family offered no advantage compared with acquiring it by intermarriage https://store.theartofservice.com/the-current-assets-toolkit.html Fixed assets 1 'Fixed assets', also known as tangible assets Dyckman, Intermediate Accounting, Revised Ed. (Homewood IL: Irwin, Inc. 1992),195. or 'property, plant, and equipment' (PPE), is a term used in accounting for assets and property that cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets. In most cases, only tangible assets are referred https://store.theartofservice.com/the-current-assets-toolkit.html Fixed assets 1 While these non-current assets have value, they are not directly sold to consumers and cannot be easily converted to cash. https://store.theartofservice.com/the-current-assets-toolkit.html Current asset 1 Typical current assets include cash, cash equivalents, short-term investments, accounts receivable, stock inventory and the portion of prepaid liabilities which will be paid within a year.J https://store.theartofservice.com/the-current-assets-toolkit.html Current asset On a balance sheet, assets will typically be classified into current assets and long-term assets. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Current asset The current ratio is calculated by dividing total current assets by total current liability|current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term debt|short-term obligations. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Notes receivable 1 'Notes Receivable' represents Cause of action|claims for which formal instruments of Credit (finance)|credit are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer. Notes receivable are considered current assets if they are to be paid within 1 Luis Suarez|year, and non-current if they are expected to be paid after one year. https://store.theartofservice.com/the-current-assets-toolkit.html Revaluation of fixed assets - Upward revaluation The law in Australia has been amended recently to allow for the payment of dividends from the increase in value of non-current assets in certain instances where a company meets other liquidity tests (see section 254T of the Corporations Act 2001 (Cth)). 1 https://store.theartofservice.com/the-current-assets-toolkit.html Aldrich Ames - CIA response 1 By 1990, the CIA was certain that there was a mole in the agency and recruitment of new Soviet agents came to a virtual halt from fear that the agency could not protect its current assets. https://store.theartofservice.com/the-current-assets-toolkit.html Accounting liquidity - Calculating liquidity * The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation. However, some current assets are more difficult to sell at full value in a hurry. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Accounting liquidity - Calculating liquidity 1 * The quick ratio is calculated by deducting inventories and prepayments from current assets and then dividing by current liabilities, giving a measure of the ability to meet current liabilities from assets that can be readily sold. A better way for a trading corporation to meet liabilities is from cash flows, rather than through asset sales, so; https://store.theartofservice.com/the-current-assets-toolkit.html IFRS 5 'IFRS 5' refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Indian Accounting Standards - List of Indian Accounting Standards(IND ASs) 1 * Ind AS 105 Non current Assets Held for Sale and Discontinued Operations * https://store.theartofservice.com/the-current-assets-toolkit.html IAS 16 - Overview The standard does not apply to assets classified as held for sale in accordance with IFRS 5|IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and assets which require more specialised accounting, such as biological (IAS 41|IAS 41 Agriculture), exploration and evaluation assets (IFRS 6|IFRS 6 Exploration for and Evaluation of Mineral Resources), mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.IAS 1 https://store.theartofservice.com/the-current-assets-toolkit.html Statement of Cash Flows - History and variations 1 Net Working Capital|Net working capital might be cash or might be the difference between current assets and current liabilities https://store.theartofservice.com/the-current-assets-toolkit.html Current liabilities 1 A more complete definition is that current liabilities are obligations that will be settled by current assets or by the creation of new current liabilities https://store.theartofservice.com/the-current-assets-toolkit.html Current liabilities One application is in the current ratio, defined as the firm's current assets divided by its current liabilities. A ratio higher than one means that current assets, if they can all be converted to cash, are more than sufficient to pay off current obligations. All other things equal, higher values of this ratio imply that a firm is more easily able to meet its obligations in the coming year. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Quick ratio 1 In finance, the 'Acid-test' or 'quick ratio' or 'liquid ratio' measures the ability of a company to use its near cash or quick assets to extinguish or retire its current liability|current liabilities immediately. Quick assets include those current assets that presumably can be quickly converted to cash at close to their book values. A company with a Quick Ratio of less than 1 cannot currently fully pay back its current liabilities. https://store.theartofservice.com/the-current-assets-toolkit.html Debt ratio 'Debt Ratio' is a financial ratio that indicates the percentage of a company's assets that are provided via debt. It is the ratio of total debt (the sum of current liabilities and long-term liabilities) and total assets (the sum of current assets, fixed assets, and other assets such as 'Goodwill (accounting)|goodwill'). 1 https://store.theartofservice.com/the-current-assets-toolkit.html Line of credit - Cash credit in India 1 In India, banks offer 'cash credit' accounts to businesses to finance their working capital requirements (requirements to buy raw materials or 'current assets', as opposed to machinery or buildings, which would be called 'fixed assets') https://store.theartofservice.com/the-current-assets-toolkit.html Line of credit - Cash credit in India Generally, a cash credit account is secured by a charge on the current assets (inventory) of the organization. The kind of charge created can be either pledge or hypothecation.[http://www.indiainbusiness. nic.in/investment/funding_option.htm] 1 https://store.theartofservice.com/the-current-assets-toolkit.html Current ratio 1 The 'current ratio' is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. It compares a firm's current assets to its current liabilities. It is expressed as follows: https://store.theartofservice.com/the-current-assets-toolkit.html Current ratio \mbox = \frac \mbox Current Assets \mbox Current Liabilities 1 https://store.theartofservice.com/the-current-assets-toolkit.html Current ratio 1 If the current ratio is too high, then the company may not be efficiently using its current assets or its shortterm financing facilities https://store.theartofservice.com/the-current-assets-toolkit.html ECache The current assets backing eCache certificates are pure gold coins and the currency certificates are labeled GG for “Gram of Gold”. A digital bearer certificate in the amount of 10GGs would have a value of 10 grams of gold. 1 https://store.theartofservice.com/the-current-assets-toolkit.html German colonization of Valdivia, Osorno and Llanquihue - Economic impact 1 Most German settlers that arrived to Valdivia did so with current assets, machinery or other valuable goods https://store.theartofservice.com/the-current-assets-toolkit.html Nuffield Organisation - The British Motor Corporation Limited 1 ::Current assets £54.8 million https://store.theartofservice.com/the-current-assets-toolkit.html Nuffield Organisation - The British Motor Corporation Limited 1 :::Net current assets £26.8 million https://store.theartofservice.com/the-current-assets-toolkit.html Conrad N. Hilton Foundation - Financial information The Foundation's current assets are approximately $2.2 billion. Since inception, the Foundation has awarded more than $1 billion in grants. Currently more than 50% supports international charitable projects. 1 https://store.theartofservice.com/the-current-assets-toolkit.html Strip clubs - Financial trends Strip clubs which practice Generally Accepted Accounting Principles| Generally Accepted Accounting Principles (GAAP) typically report negative working capital, where current liabilities exceed current assets 1 https://store.theartofservice.com/the-current-assets-toolkit.html SABIC - Fiscal performance Net profits of SABIC in 2008 touched billion ( billion), while total assets stood at billion ( billion) at the end of 2008 and the value of current assets at the end of 2008 stood at billion ( billion).[http://www.sabic.com/corporat e/en/ourcompany/factsandfigures/finan cialperformance.aspx SABIC.com] The Fortune 500 ranking set SABIC revenues as of $40.2 billion. 1 https://store.theartofservice.com/the-current-assets-toolkit.html For More Information, Visit: • https://store.theartofservice.co m/the-current-assetstoolkit.html The Art of Service https://store.theartofservice.com