working capital

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working capital,

n a firm's investment in short-term assets or cash, short-term securities, accounts receivable, and inventories. Gross working capital is defined as current assets minus current liabilities. If the term
working capital is used without further qualification, it generally refers to gross working capital.

working capital

see working capital.
References in periodicals archive ?
A difference between the replacement value and the book value of operating assets can arise as a result of accretion in value, obsolescence of assets, and depreciation.
Investors may similarly misinterpret the implications for future profitability of growth in long-term net operating assets because this growth has a weaker association with future profitability than does current aggregate earnings.
The IRS found that X'S assumption of PRS's liabilities and the subsequent distribution of PRS's operating assets were properly characterized as a sale when viewed together.
Most businesses make constant changes in their operating assets and activities.
If classified as intangibles, emission allowances are carried as noncurrent operating assets at cost less amortization, according to the provisions of Accounting Principles Board Opinion no.
The net book value of the operating assets at closing was approximately $346,000.
US wireless communication company Verizon Wireless on Friday announced the signing of a definitive agreement to purchase wireless operating assets in New Mexico RSA #6 (operated under the brand name Plateau Wireless), owned by ENMR Telephone Cooperative and its subsidiary Plateau Telecommunications, providers of telecommunication services.
B's only assets are $1,000 of operating assets and $450 of working capital.
The rating considers the company's position as a holding company with no operating assets but the ability to receive dividends from its copper mining holding company AMC and its railway subsidiary, GFM, which account for about 90% and 10% respectively of Grupo Mexico's consolidated EBITDA in 2006.
has acquired the operating assets of the American company ITI Inc.
Lombard, Illinois, has agreed to sell its operating assets to TCF Railco Acquisition Corp.
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