Working capital with non-current assets / liabilities

Hi!

Currently building a 3 statement model from AR of a public company and have questions reg. the working capital calculation.

My understanding is that WC should take into consideration only items from Current Assets / Current Liabilities, however I am unsure what to do with some other items:

Non-current assets

- What happens to "Other receivables"? What happens to non-current "Contract Assets"? Do I count them into WC or simply project them constant going forward?

Current assets:

- What happens to "Current Tax receivables"? Part of NWC or cash-like item?

Non-current liabilities

- What happens to "Trade and other payables" and "Deferred income"? Do I count them into WC or simply project them constant going forward?

Current liabilities:

- What happens to "Current tax payable"?  Do I count them into WC or simply project them constant going forward?

Thank you!