Bowman v. United States Department of Agriculture, 363 F. 2d 81 (5th Cir. 1966). (b) For the purposes of the administration of the Packers and Stockyards Act, 1921, the following terms shall be construed, respectively, to mean: (1) Current assets means cash and other assets or resources commonly identified as those which are reasonably expected to be realized in cash or sold or consumed during the