FINANCIAL POSITION Versión en línea Classify each concept as current and non-current por Colegio de Estudios Superiores de Administración CESA 1 Asset non current non operational 2 Asset current 3 Liability non current 4 Liability current 5 Asset non current operational 6 Owner´s equity Land held for sale Office held for investment 120 days note receivable Petty cash fund 2 years note payable 10 years Mortgage payable Cesantía payable Income tax payable Office Accumulated depreciation office Net income Legal reserve