working capital

American  

noun

1. the amount of capital needed to carry on a business.

2. Accounting. current assets minus current liabilities.

3. liquid capital assets as distinguished from fixed capital assets.

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working capital British  

noun

1. accounting current assets minus current liabilities

2. current or liquid assets

3. that part of the capital of a business enterprise available for operations

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Etymology

Origin of working capital

First recorded in 1900–05

Example Sentences

See Examples For:

working capital

Instead, Alaska went after the plane, a 1969 Cessna that was the entire working capital of Jouppi’s one-man air-taxi service.

From Slate ● Jul. 28, 2026

“This suggests either better cost controls or potentially positive working capital movements compared to our estimates,” analyst Tim Elder says.

From The Wall Street Journal ● Jul. 15, 2026

This demand for working capital in dollars is also driving inflows.

From MarketWatch ● Jun. 26, 2026

"Since the labour-intensive sectors are small and micro units with only a little working capital, they are not able to cope with the shortages," said economist Arun Kumar.

From BBC ● Apr. 28, 2026

But Scott as certainly had to provide the money, the sense, the good-humour, and the rest of the working capital as Mark Tapley himself.

From Sir Walter Scott Famous Scots Series by Saintsbury, George

Related Words

• venture capital