Which of the following would typically be classified as an asset?

Cash in bank accounts is classified as an asset because it represents liquid funds that the company can use to meet obligations or to invest in opportunities. Assets are resources owned by a company that provide future economic benefits, and cash is one of the most vital assets due to its liquidity and versatility in facilitating the company's operations and transactions.

In the context of financial statements, assets are recorded on the balance sheet and are categorized into current and non-current assets. Cash falls under current assets because it is readily available for use in the short term, such as paying employees, purchasing materials, or settling short-term liabilities.

Pending invoices, while they may represent expected revenue, are not considered cash until payment is received. Similarly, company debts and liabilities represent what the company owes rather than what it owns, thus classifying them as liabilities rather than assets.