The working capital includes managing the relationship between the AGSA's short-term assets and its short-term liabilities. The objective in calculating the working capital was to determine whether the AGSA is able to continue its operations and that it has sufficient cash flow to satisfy its maturing debt and upcoming operational expenses in the 2011/12 financial year. A positive net current asset indicates that the AGSA will not have difficulty in financing its debts and day-to-day operations.