Firms manage a variety of current assets. Permanent current assets are needed for the firm to maintain its business, and they will be carried even through downturns in business cycles. Temporary current assets fluctuate seasonally or with business cycles. Each firm must devise a financing strategy that best fits its business situation and best manages its risk. Use the following table to identify the different current asset financing policies. All fixed assets and the nonseasonal portion of current assets, as well as seasonal needs of current assets, are financed with long-term capital. Maturity matching approach   Conservative approach   Aggressive approach     All fixed assets and the nonseasonal portion of current assets are financed with long-term capital, and seasonal needs of current assets are financed with short-term loans. Aggressive approach   Maturity matching approach   Conservative approach     Some portion of fixed assets and the nonseasonal portion of current assets are financed with long-term capital, and all seasonal needs of current assets and the remaining portion of fixed assets are financed with short-term loans. Conservative approach   Maturity matching approach   Aggressive approach

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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Firms manage a variety of current assets. Permanent current assets are needed for the firm to maintain its business, and they will be carried even through downturns in business cycles. Temporary current assets fluctuate seasonally or with business cycles. Each firm must devise a financing strategy that best fits its business situation and best manages its risk.
Use the following table to identify the different current asset financing policies.
All fixed assets and the nonseasonal portion of current assets, as well as seasonal needs of current assets, are financed with long-term capital.
Maturity matching approach
 
Conservative approach
 
Aggressive approach
 
 
All fixed assets and the nonseasonal portion of current assets are financed with long-term capital, and seasonal needs of current assets are financed with short-term loans.
Aggressive approach
 
Maturity matching approach
 
Conservative approach
 
 
Some portion of fixed assets and the nonseasonal portion of current assets are financed with long-term capital, and all seasonal needs of current assets and the remaining portion of fixed assets are financed with short-term loans.
Conservative approach
 
Maturity matching approach
 
Aggressive approach
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