Identify six items that under different circumstances could be classified as either current or noncurrent?

Current means that you expenct to receive cash or pay cash within one year or one business cycle.
Examples: Accounts Receivable and Payables. You expect your customer to pay you within one year and you expect to to pay your suppliers within one year.

Noncurrent means you expect to receive cash or pay cash after one year or one accounting period. Expamples: Mortgage Receivable - or Mortgage Payable (noncurrent portion) because the noncurrent portion you expect to receive or pay after one year.
Aafter