Current Asset Investment Policy Moderate Relaxed Restricted Water and Power Co. is a mature firm that has reliable funding sources and strong, stable cash flows. It places a higher value on avoiding current asset shortages than it does on minimizing the cost of holding current assets. St. McStanky Beer Co. tries to hold optimal levels of current assets (including cash, marketable securities, accounts receivable, and inventory), such that it balances the potential costs of running through its assets with the cost of holding balances in those assets. Gadgetmakers Inc. minimizes current assets (including cash, marketable securities, accounts receivable, and inventory) as much as possible