# Which One of the following is not Included in the Working Capital of a Farm?

Answered

- Seed
- Fertilizer
- Irrigation water
- Land revenue

Best answer

**Land revenue
**

**Land revenue**is not included in the working capital of a farm. First thing land is a fixed assets and in the calculation of

**Working capital**only used the current assets and current liabilities. Working capital formula is.

**Working capital = Current Assets – Current Liabilities**

To find out the

**Working Capital ratio = (Current Assets/ Current Liabilities)**

Calculation of Working Capital is type of financial metric.