We give you two Terms today. The question which comes to my mind is: With the present HR, Is Labor( Human Resources) really Assets or something you Scale up and Scale Down to make the VC/PE happy?
Term of the Day

labor

The aggregate of all human physical and mental effort used in creation ofgoods and services.
Labor is a primary factor of production. The size of a nation's labor force is determined by the size of its adult population, and the extent to which the adults are either working or are prepared to offer their labor for wages.
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Usage Example
I would prefer that we not outsource our labor because I would rather see our local families benefit from the income.
Notable Quotable
"There is no such thing as a paper loss. A paper loss is a very real loss." 
-Jim Rogers
Term of the Day

current assets

balance sheet item which equals the sum of cash and cash equivalents,accounts receivableinventorymarketable securitiesprepaid expenses, and other assetsthat could be converted to cash in less than one year. Acompany's creditors will often be interested in how much that company has in current assets, since these assets can be easily liquidated in case thecompany goes bankrupt. In...
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Usage ExampleWhen the company presents its financial statement to investors every year,current assets are a very important item because it shows exactly how much capital the company has.