Indiana Code § 27-16-2-16

"Working capital"
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Sec. 16. "Working capital" means the difference between a person's: (1) current assets; and (2) current liabilities; determined in accordance with generally accepted accounting principles.   IC 27-16-3 Chapter 3. Effect on Rights, Duties, and Obligations               27-16-3-1 Effect on collective bargaining agreement or federal rights or obligations             27-16-3-2 Effect on duties             27-16-3-3 Effect on federal, state, or local requirements             27-16-3-4 Effect on tax credits and incentives             27-16-3-5 Effect on government contracts

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