2-Hour Model Exam

Hey all, quick question (likely not important/a product of me overthinking), but on an open ended 2-hour model exam where we are just told to build a 3 statement model and LBO, is there a convention for forward projecting NWC/nascent liabilities/assets on the balance sheet?

I’m assuming DSO, DIO, DPO are standard for AR, Inv, AP, and then line items like taxes payable/other current assets are off of % revenue while other current liabilities/accrued expenses are off of % COGS/SG&A. But do we forward project long-term liabilities (excluding debt) or long-term assets (not PP&E)?

Also, let’s say the model key has a different forward projection mechanism - so my balance sheet balances out over the whole projection period but has a different total liabilities and equity/assets than the key. Is that still fine?

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