Define: Circulating Assets

UK Accounting Glossary

Definition: Circulating Assets

Quick Summary of Circulating Assets

Assets that turn from cash to goods, and then back to cash again. Examples include purchasing materials to build a product; manufacturing the product (which results in stock); and selling the stock for cash.


What is the dictionary definition of Circulating Assets?

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Full Definition of Circulating Assets


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Modern Language Association (MLA):
Circulating Assets. Payroll & Accounting Heaven Ltd. November 13, 2019
Chicago Manual of Style (CMS):
Circulating Assets. Payroll & Accounting Heaven Ltd. (accessed: November 13, 2019).
American Psychological Association (APA):
Circulating Assets. Retrieved November 13, 2019, from website:

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This glossary post was last updated: 28th December 2018.