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cir·cu·lat·ing ˈcapi·tal SAM. FINAN.

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Thus, wage per worker can be derived by dividing the total circulating capital by the size of the working population. en.wikipedia.org

As noted above, the distinction between constant and variable capital overlaps with the distinction between fixed capital and circulating capital. en.wikipedia.org

It contrasts with circulating capital such as raw materials, operating expenses and the like. en.wikipedia.org

In accounting, the circulating capital comes under the heading of current assets. en.wikipedia.org

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