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.

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