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An example of an account which has low liquidity is the trade receivables account. Trade receivables are people or businesses that owe money to us, such as when they purchase goods from us on credit. We can't always be sure that they will pay off this amount, or the full amount, meaning some (or all) of the amount may sometimes have to be written off as bad debt (though this widely depends on the value of the transaction, as sometimes the business cannot afford to write an amount off as bad debt, as it would go against the materiality principle). Additionally, we cannot be sure WHEN exactly our trade receivables are going to pay us back the amount, so it's not a reliable source of on-demand cash, thus, is not very liquid.
