No, retirement accounts like 401(k)s and IRAs are generally not considered liquid. If you're under the age of 59.5, you're likely to pay penalties if you withdraw money from your retirement accounts. At any age, you'll owe income tax on the funds withdrawn (Roth IRAs are the exception). If you want to include the value of your retirement accounts in your liquid net worth calculation, be sure to reduce the value by 10%-30% to get a more accurate cash value.