working capital

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun The assets of a business that can be applied to its operation.
• noun The amount of current assets that exceeds current liabilities.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun business, accounting A financial metric that is a measure of current assets of a business that exceeds its liabilities and can be applied to its operation

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun assets available for use in the production of further assets