o Current assets
o Long-term investments
o Property, plant, and equipment
o Intangible assets
Current assets: This account would include items such as cash, short term investments, accounts receivable, and inventories. Essentially any item that is highly liquid and easily transferable would be included in this account. If a company has very low cash balances and very high accounts receivable balances, then this could be an indicator of their inability to collect funds due to them and could be a signal that the company is in trouble.
Long term ...