Which of the following could be considered an asset in a business?

Outstanding invoices can be considered an asset in a business because they represent amounts that customers owe to the business for goods or services that have already been provided. This is classified as accounts receivable, which is a current asset on the balance sheet. It is an amount that will eventually convert into cash once the invoices are paid, thus contributing to the company’s financial resources.

In contrast, employee salaries, marketing expenses, and rental agreements do not qualify as assets. Employee salaries are liabilities, reflecting money owed to employees for work performed. Marketing expenses represent costs incurred in promoting the business, treated as expenses rather than assets. Rental agreements may indicate commitments or rights to use property but do not directly represent an asset until they are capitalized in some manner on financial statements. Therefore, outstanding invoices distinctly fulfill the definition of an asset in the context of business finance.