Confused by Current and Non-current line items in the Balance Sheet.

Hii,

I'm learning Financial Modeling and I'm a bit confused about how to treat current and non-current line items in the Balance Sheet (For example, Deferred Revenue/Deferred Commission/Operating Lease Liabilities) when building the Cash Flow Statement (CFS) and forecasting.

In the B/S, the above line items are split into Current and Non-Current portions. It also appears in the CFS under Operating Working Capital (OWC).

So my questions are:

1. Should we take only the Current portion of these line items when calculating changes in OWC for the CFS?
2. If yes, how do we then forecast the Non-Current portion?
3. If no, and both portions matter, then how exactly should it flow into the CFS?

I’m following Paul Pignataro’s “CFS drives B/S” method. He calculates all OWC using days, but that’s where I got stuck trying to reconcile the logic with Current and Non-Current portions split.

Can anyone explain how to handle this? Would really appreciate a clear reasoning behind the approach.

TIA!