Can I assume either a fixed value (i.e. most recent year value) or as % of revenue / COGS for balance sheet items with minimal material impact (i.e. less than 5% of assets / revenue, etc)?
Usually they're either, "other assets / liabilities" or more specific items such as "accrued retirement benefits". For the latter one I'd just project it as a % of SGA expense since it has minimal impact and I'd assume it would go up as employee costs go up.
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