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working capital

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.
Origin
1900-1905
1900-05
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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British Dictionary definitions for working-capital

working capital

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
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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