How to forecast working capital items?

I'm trying to model Netflix as a personal exercise and have a quick question. Netflix has working capital assets that don't fall into the neat working capital categories of "Receivables," "Inventory," or "Payables." They call these assets and liabilities "Current content assets" and "Current content liabilities."

My question is this: How should one model these? Do you treat these the same as other working capital items? If yes, then is it fair to estimate these as a % of revenue / cost of sales? Seems that the answer would be yes but I'd like to confirm first!

Thank you so much for your help.

3 Comments
 
 

Quo omnis blanditiis ducimus similique animi. Itaque maiores quos error omnis voluptatem a. Autem quo placeat voluptatem minus consequuntur fuga et iste.

Magnam sit sit sed tempora minus fugiat rem. Accusamus non alias quia impedit. Porro ut modi consequuntur molestias voluptate vel. Rerum ipsam optio voluptate quia quisquam sunt.

Mollitia rerum in voluptatum occaecati voluptate. Aut odio error incidunt commodi repellat omnis. Itaque architecto id eius nulla dignissimos sequi. Modi autem facere culpa.

Career Advancement Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 07 97.9%
  • Goldman Sachs 02 97.4%

Overall Employee Satisfaction

September 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.4%
  • Banco Santander 02 97.9%
  • BMO Capital Markets 12 97.4%

Professional Growth Opportunities

September 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.4%
  • Goldman Sachs 01 97.9%
  • JPMorgan No 97.4%

Total Avg Compensation

September 2026 Investment Banking

  • Vice President (16) $429
  • Associates (53) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (28) $184
  • Intern/Summer Associate (16) $161
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (76) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
CompBanker's picture
CompBanker
98.9
6
dosk17's picture
dosk17
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
GameTheory's picture
GameTheory
98.9
9
DrApeman's picture
DrApeman
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”