Current assets minus current liabilities; also called net current assets or current capital. It measures the margin of protection for current creditors. It reflects the ability to finance current operations.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). WORKING CAPITAL (WC). Retrieved September 22, 2026, from http://smartdefine.org/working_capital_(wc)/definitions/1166594 |
| Chicago | Barry Goldsmith. 2010. "WORKING CAPITAL (WC)" http://smartdefine.org/working_capital_(wc)/definitions/1166594 (accessed September 22, 2026). |
| Harvard | Barry Goldsmith 2010, WORKING CAPITAL (WC), Smart Define, viewed 22 September, 2026, <http://smartdefine.org/working_capital_(wc)/definitions/1166594>. |
| MLA | Barry Goldsmith. "WORKING CAPITAL (WC)" 21 October 2010. Web. 22 September 2026. <http://smartdefine.org/working_capital_(wc)/definitions/1166594> |