working capital

the amount of capital needed to carry on a business.
Accounting. current assets minus current liabilities.
liquid capital assets as distinguished from fixed capital assets.

1900–05 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
working capital
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

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Example sentences
Markets for short-term money, the arteries for working capital, are clogged.
Working capital shouldn't be destroyed for money because there are often people
  willing to buy it.
Many businesses retain some of the earnings in order to have working capital
  for the business.
Working capital for residential is less and demand is also better.
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