Why is short-term notes payable to the bank not included in current operating liabilities when figuring out the company's NOWC? Example : Prezas companies balance sheet showed total current assets of $2750, all of which required in operations. Its current liabilities consisted of $975 of accounts payable, $600 of 6% short-term notes payable to the bank, and $250 of accrued wages and taxes. What was its net operating working capital?