What part of current assets includes amounts due from customers?

The correct choice is Receivables, which refers specifically to amounts that are owed to a business by its customers for goods or services that have been delivered but not yet paid for. This category is essential in accounting because it reflects the company's potential cash flow; receivables are typically classified as current assets on the balance sheet if they are expected to be collected within a year.

When analyzing current assets, receivables represent a significant component of a company's working capital. They highlight the amount of credit the company has extended and demonstrate the expectation of future cash inflows. This aspect is important for cash management and financial planning.

In contrast, cash equivalents consist of cash and short-term investments that can be quickly converted to cash. Inventory includes goods available for sale and is not directly related to amounts due from customers. Investments typically refer to long-term assets not classified as current, which can include stocks, bonds, or real estate held for profit rather than operations. Understanding these distinctions helps in effectively managing a company's assets and planning for its liquidity needs.