• Cash and cash equivalents
• Accounts receivable (money owed by customers)
• Inventory (goods for sale)
• Short-term investments

Fixed assets, tangible assets, and intangible assets are not included in gross working capital.

• Fixed assets are long-term investments that are not easily converted to cash, like buildings, machinery, and equipment.
• Tangible assets are physical assets that can be seen and touched, including both current and fixed assets.
• Intangible assets are non-physical assets like intellectual property, brand recognition, and goodwill.