Which of the following is not a current asset?

Which of the following is not a current asset?

مندرجہ ذیل میں سے کون موجودہ اثاثہ نہیں ہے؟
Explanation
  • Preliminary expenses are not current assets; they are deferred expenses recorded as intangible assets.
  • Current assets include cash, inventory, receivables, and prepaid expenses that are expected to be used within a year.