Rasec

WCInv and NOA are somewhat related. I remember them like this:

in calculation of WCInv everything is related to CURRENT assets/liabilities/debt

WCInv = change in [(Current Assets - cash&eqv) - (Current Liabilities - Current Debt)]

notes payable is short term debt so it is current, current portion of long term debt is current as well.

For NOA everything is related to TOTAL assets/liabilities/debt

NOA = (Total Assets - cash&eqv) - ( Total Liabilities - Total Debt)