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The online version of the IPEDS Glossary provides definitions for almost 500 postsecondary-related terms used in the collection and dissemination of IPEDS data.

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Term Definition Related terms
Current assets Assets that are reasonably expected to be realized in cash or sold or consumed during the next normal operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for classifying assets as current or non-current; thus cash or investments intended for liquidation of liabilities due beyond the one-year period would not be current assets.
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National Center for Education Statistics -
U.S. Department of Education