Differences in working capital for different industries
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Manufacturing
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Retail
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Service
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Inventories
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High volume of WIPand finished goods.
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Goods for re-saleonly and usually lowvolume.
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Noneor very littleinventories.
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Trade
receivables
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High levels of tradereceivables, as they tend be dependent on a few customers.
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Very low levels as mostgoods are bought incash.
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Usually low levels asservices are paid for immediately.
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Trade
payables
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Low to medium levels of trade payables.
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Very high levels of trade payables due tohuge purchases of inventory.
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Low levels of payables.
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