The basis for classifying assets as current or non-current is the period of time normally required by the accounting entity to convert cash invested in: A. inventory back into cash, or 12 months, whichever is shorter. B: receivables back into cash, or 12 months, whichever is longer. C: tangible fixed assets back into cash, or 12 months, whichever is longer. D: inventory back into cash, or 12 months, whichever is longer