Which of the following is not a current asset?

🔑Key Points:
Building is not a current asset. ​It is a fixed asset.
Current Asset
It is an asset that a company holds and can be easily sold or consumed and further lead to the conversion of liquid cash.
It is an important factor as it gives them a space to use the money on a day-to-day basis and clear the current business expenses.
These are all the assets of a company that are expected to be sold or used as a result of standard business operations over the next year.
Current assets include cash, cash equivalents, accounts receivable, stock inventory, marketable securities, pre-paid liabilities, and other liquid assets.

🔴Additional Information:
Fixed assets
These are long-term assets that a company has purchased and is using for the production of its goods and services.
These are non-current assets, meaning the assets have a useful life of more than one year.
Fixed assets include property, plant, and equipment (PP&E) and are recorded on the balance sheet.