working asset

(redirected from Circulating Assets)
Also found in: Financial.

work′ing as`set



n.
invested capital that is comparatively liquid.
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
Mentioned in ?
References in periodicals archive ?
On December 31, 2014, the corporation's current liabilities were e1/412.5 million, compared with e1/414 million in 2013, while total circulating assets were valued at e1/45.4 million (e1/46.8 million in 2013), translating to a deficit of e1/47.2 million shortfall in working capital, compared with e1/414.2 million in 2013m, the report said.
"Some 60.5 percent (557.6 billion tenge) of them were added to the circulating assets. About 36 percent of the loan tranche account for consumer needs of citizens (201.5 billion tenge)."
The plant doesn't operate at full capacity as there are no circulating assets. The plant needs $3-7 million to purchase raw materials, so only 5-7% of the plant work at the present time.
not clear how the government will act if the given companies sell their shares, trademarks or circulating assets or set them to auction.
According to the balance perspective, the net circulating capital is a part of circulating assets financed with fixed capitals (Michalski, 2005).
According to him the given amount appeared from the estimation by experts of the oil company via reflecting the loss of control over the enterprise and loss of circulating assets.
The greatest differences were an increase of 10,980 million yen in notes receivable and accounts receivable among circulating assets resulting from the formation of new parent-subsidiary consolidations, and an increase of 2,565 million yen in inventories.