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Net working capital is equal to gross working capital minus depreciation.
Enhancing Characteristics
Qualitative aspects of financial information that make it more useful for decision making, including comparability, verifiability, timeliness, and understandability.
Financial Information
Data concerning the financial status, performance, and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.
Conceptual Framework Project
A systematic approach to developing a set of concepts that guide the creation, interpretation, and application of financial reporting and accounting standards.
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