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Record the additional funding requirement
A fictional proposal needs 100 more in operating working capital at time zero. Treat that additional amount as an outflow under the stated cash-flow boundary. It is not the same item as an annual accounting expense.
Specify what is released at the horizon
If the case explicitly assumes that all 100 is released at time two, include an inflow then. It is not automatic that every receivable is collected or every inventory balance recovers its full initial amount. The release amount and timing need their own assumption.
Preserve both sides of the schedule
| Date | Flow | Reason |
|---|---|---|
| 0 | −100 | Additional operating balance investment |
| 2 | +100 | Assumed full terminal release |
Keep equal amounts from cancelling at different dates
At a positive discount rate, −100 now and +100 later have a negative present-value sum. Equal nominal amounts do not imply no time-zero effect. The model should retain both dates rather than net them before discounting.