All these are included in liquid capital: Cash or currency, bank accounts, accounts receivable, mutual funds, money market accounts, stocks, treasury bills, notes, bonds, certificates of deposit, prepaid expenses, and retirement investment accounts. You can also add some value to your liquid capital by selling non-liquid assets like cars, houses, land, etc. You can not include non-liquid assets in your liquid money until you sell them and get the amount that now is in cash or bank accounts, therefore, making it a liquid capital.