classified balance sheet, short-term, long-term, short-term assets, short-term liabilities, long-term assets, long-term liabilities, current, current assets, operating cycle, cash, cash equivalents, short-term investments, account receivables, inventory, prepaid expenses, long-term investments, stocks, bonds, land, equipment, depreciation, accumulated depreciation, plant, property plant and equipment, land improvements, buildings, leasehold improvements, machinery, construction in process, tangible, tangible assets, intangible assets, patents, trademarks, copyright, franchise, goodwill, liquidity, current liabilities, notes payable, accounts payable, current maturity, taxes payable, accrued compensation, long-term liabilities, long-term debt, lease, capital lease, owner's equity, common, retained earnings, reinvestment, external capital, internal capital, reversing entries,