Current Capital, part of the productive capital, whose value is fully transferred in the production process to the product, and is fully returned to the capitalist in money form in every circuit of capital. In the category of current capital is the capital advanced for purchasing objects of labour. Raw materials, fuel, ancillary materials and other objects of labour are fully consumed in the production process, and their value is fully transferred to the finished product. In the category of current capital is also the part of capital advanced to buy labour power, i. e., variable capital. The distinctive feature of the participation of labour power in creating the value of the product is that it does not transfer its value to the product, but creates new value, which includes the equivalent of its own value as 79 well as surplus value. But in the method of its circulation, variable capital is not different from other elements of current capital. The capitalist’s expenses on labour power are fully included in the value of the manufactured products, and are fully recovered during their sales. Current capital camouflages exploitation. Since variable capital is one of its components, surplus value appears to originate from all the advanced capital and not only from its variable part. The proportion in which productive capital is divided into fixed capital and current capital has its effect on the annual mass and the rate of surplus value. Current capital makes a circuit much faster than fixed capital. Therefore, the greater its share in advanced capital, the less the time of turnover of all capital and hence, the greater the surplus value obtained by the capitalist.