Working capital is measured by the excess of

Working capital is measured by the excess of current assets over current liabilities. Current assets are the assets of a business that are expected to be converted into cash or used up within one year or less, while current liabilities are the obligations that a business is expected to pay within the same time frame. Working capital is the amount of money that a business has available to cover its day-to-day operations, and it is calculated by subtracting current liabilities from current assets. The resulting figure represents the net amount of current assets that a business has to meet its short-term obligations. Therefore, the option that correctly identifies the measurement of working capital is "current assets over current liabilities". The other options do not accurately describe the calculation of working capital.