# Working Capital Component Recheck

Recheck working capital against its current-asset and current-liability components.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Current assets, current liabilities, and the quoted working capital.

## Workflow
1. Record current assets.
2. Record current liabilities.
3. Subtract and compare to the quoted figure.
4. Return the recheck without restatement.

## Output contract
current_assets | current_liabilities | computed_working_capital | quoted | difference

## Fictional acceptance test
Fictional balance shows current assets of 900,000 and current liabilities of 550,000, working capital of 350,000; a quoted 250,000 left 100,000 of inventory out of current assets.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/working-capital-formula/

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