Which of the following is not used for determining working capital?

Motor vehicles is not used for determining working capital. Working capital refers to the funds that a company uses to finance its day-to-day operations, such as paying bills and buying inventory. It is calculated as the difference between a company's current assets (such as cash and debtors) and its current liabilities (such as overdraft and accounts payable). Motor vehicles are considered as a fixed asset and not a current asset, so it is not used in the calculation of working capital. Fixed assets are long-term assets that are not expected to be converted into cash within a year, and they are not used in day-to-day operations.