Real Estate Developer - Net Working Capital ?

Am doing an integrated 3 statement financial model for a property developers. Question(s): (1) for a developer, do "Development & Trading Properties" that are classified as current assets get included in a calculation of working capital / change in working capital? Also, (and this is not real estate specific), (2) does "Deferred consideration payable for acquisition of subsidiaries" that is classified as a current liability and "loan from related parties" - again classified as a current liability be included in working capital?

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