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Working Capital
=	Current Assets
–	Current Liabibilities

where

• Current Assets = Accounts Receivable + Inventory
• Current Liabilities = Accounts Payable

The components that make up Working Capital are reported on the Statement of Financial Position. See also: Cash Conversion Cycle

Metric(s)

ID	Name	Level	x
AE1	Cash Conversion Cycle	1	AE1

Term(s)

ID	Name	Clear	x
AP	Accounts Payable		AP
AR	Accounts Receivable		AR
INV	Inventory		INV
CSFP	Statement of Financial Position		CSFP
SCF	Supply Chain Finance		SCF

Working Capital