Questions:
| Asset Description            | A Corp ($)   | B Corp ($)   |
|------------------------------|--------------|--------------|
| Servers and Data Centres     | 48,050       | 64,867.5     |
| Office Buildings             | 48,704       | 65,750.4     |
| Receivables                  | 18,368       | 24,796.8     |
| Marketable Securities        | 48,048       | 64,864.8     |
| Furniture and Fixtures       | 478,075      | 645,401.25   |
| Vehicles                     | 48,204       | 65,075.4     |
| Land                         | 45,820       | 61,857       |
| Inventory                    | 47,868       | 64,621.8     |
| Computer Hardware            | 1,800,000    | 2,430,000    |
| Networking Equipment         | 45,806       | 61,838.1     |
| Cash                         | 78,048       | 105,364.8    |
| Prepaid Expenses             | 5,580        | 7,533        |

Which of these are current v.s. non-current assets?

A Corp had sales of $5,980,546 and B Corp had sales of $6,780,452, what are their fixed asset turnover ratios?

Reference answers:
Let's divide these assets into current and noncurrent assets. 

Current: 
Receivables
Marketable Securities
Inventory
Cash
Prepaid Expenses

Non-Current:
Servers and Data Centres
Office Buildings
Furniture and Fixtures
Vehicles
Land
Computer Hardware
Networking Equipment

To compute the fixed assets turnover, we need to compute the ratio of Sales to the total value of the fixed (non-current) assets.

# A Corp
Non-current Assets = 48,050 + 48,704 + 478,075 + 48,204 + 45,820 + 1,800,000 + 45,806 = $2,514,659

Fixed Assets Turnover (Revenue / Fixed Assets) = 5,980,546.00  / 2,514,659.00 = 2.38

# B Corp
Non-current Assets = $3,394,789.65
Fixed Assets Turnover (Revenue / Fixed Assets) = 6,780,452 / 3,394,789.65 = 2.0


A Corp had a fixed asset turnover ratio of 2.38 and B Corp had a ratio of 2.0.