Distinguish between fixed assets and current assets.

Fixed assets and current assets are two fundamental categories in the management of power distribution, each playing a crucial role in the financial health and operational efficiency of a power distribution company. Understanding their differences is essential for effective financial planning, resource allocation, and ensuring uninterrupted electricity supply.

### Definition and Nature  
Fixed assets, also known as non-current assets, are long-term tangible or intangible resources that a power distribution company owns and utilizes in its operations. These assets are not meant for immediate sale but rather serve to generate revenue over an extended period. In contrast, current assets are short-term resources that are either ___ _____ ___ _______ ______ _________ _________ __________ ___ ___.
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