Companies quite often have a great deal of its capital tied up in its inventory. Although vital to the sales process for most businesses, inventory is a very “lazy” asset, in that it does not readily, or predictably or, in some cases, directly convert into working capital. Once sales have been made and payments come in from those sales, the business at that time, realizes cash flow. If the business is selling B2B, then cash is further delayed due to the requirement of most customers to receive payment terms of 30, 60 or even 90 days. When the dust settles, freeing up cash from inventory can take two to three months depending on the type of business and the usual sales cycle.