Assertion: balance sheet's asset | /r/HasProperty | converted in one year
Facets:
value: to cash
type: OTHER
value: easily
type: MANNER
Source sentences:
text: They are divided into current assets, which can be converted to cash in one year or less; and non-current or long-term assets, which cannot.
text: Current assets are cash or items that can be easily converted to cash in one year or less.