Current Assets Minus Current Liabilities Equals (or “CAMCL” for short) is a business calculation that measures the amount of actual funds available to a company. It allows business owners and investors to assess the liquidity of the organization, and make decisions about operations, investments and more. By subtracting current liabilities from current assets, this calculation reveals how much cash is on hand to pay bills, make purchases or repay loans — and is an essential part of understanding the financial picture of any business.