Non-current items within NWC

I was wondering if you can add non-current assets/liabilities into net working capital. Most formulas state that net working capital is equal to operating current assets minus operating current liabilities. What about non-current assets/liabilities such as account receivables that are classified as non-current? Obviously I am not talking about "infrastructure" non-current such as PPE. If you do not add them into NWC, how do they affect your valuation?

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