Circulating capital

[Monty]

(ECONOMICS) the capital that a business sells in order to make money. The obvious example is the inventory of a convenience store; in this case, the circulating capital is the merchandise, and the [fixed capital] includes the cash register, the display racks, and so on.
In other cases, the circulating capital consists of [raw materials] or supplies; for example, a mechanic has transmission fluid or air filters, while a dress maker has [muslin] and thread.

[Luis Fok]

→  working capital