Working Asset

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Working Asset

A highly liquid, current asset. Working assets are taken in and distributed over relatively brief periods of time. Examples of working assets include cash, works in process and inventory. A working asset is also called a floating asset or a circulating asset.

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References in periodicals archive ?

circulating assets of a company or their proceeds for the benefit of the

control of the circulating assets. (20) This may occur where the secured

possession of or assumed control of the circulating assets.

The employee debts must be paid from the circulating assets or

The free assets of the company and when they are free to take: equitable subrogation and the secured creditor

Net circulating capital management includes the development of capital structure as well as management of corporate circulating assets which determine the demand for net circulating capital.

Stepped coupon bonds and restructuring factoring in relation to net circulating capital in companies in financial difficulty

"Small and medium enterprises mainly need circulating assets for purchase of equipment and production," Mr.