Which of the following is not a current asset?

Bank overdraft is a short-term loan that a bank allows a customer to take out when their account balance falls below zero. It is a type of current liability, not a current asset.

Closing stock is the value of the goods that a company has left at the end of an accounting period. It is a type of current asset.

Debtors are amounts owed to a company by its customers. They are a type of current asset.

Bills receivable are amounts owed to a company by its customers for goods or services that have been sold on credit. They are a type of current asset.