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Working Capital: finance provided to support the short-term assets of the business (stocks and debtors) to the extent that these are not financed by short-term creditors. It is calculated as current assets minus current liabilities.

Working Capital Cycle: total of stock holding period plus customers collection period minus suppliers payment period.

Work-in-Progress: cost of partly completed goods or services, intended for completion and recorded as an asset.

Written Down Value: see net book value.