read-working-capitallisted

# Skill: Read working capital Profit on accrual can mask a cash crunch — state the basis (§3 #6). ## Step 1 — State the basis Accrual vs cash before any figure (§3 #6). ## Step 2 — Compute DSO/DPO/DIO Days sales/payable/inventory outstanding. ## Step 3 — Compute the cycle DSO + DIO − DPO via `acctgops_calc.py working-capital` (§3 #3 #4). ## Step 4 — Name the lever Cash trapped in AR (collections) or surrendered in AP timing (§3 #3 #4). ## Output A cash-conversion read with the basis stated and the cash lever named. Traverse Tree 2 in the decision-trees file.