Which of the following account balances would not be included in the calculation of the current ratio?

Question

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The current ratio measures a company's ability to meet its short-term obligations, so only assets and liabilities that are due within one year should be included in its calculation. Therefore, equipment (a long-term asset) would not be included in the calculation of the current ratio. Accounts receivable, short-term notes payable, and supplies are all considered current assets or liabilities and would be included in the current ratio calculation.

Which of the Following Account Balances Would Not Be Included