Valuation for Related Parties Transactions

Dear all,

please i need help on how to account for related parties transaction in DCF valuation ( Due from related parties)

should I treat them as a working capital or should i add them at the end of valuation when adding cash before reaching to the firm’s fair value

please answer

if the related party transactions are trade in nature (not financing) then you include them in the WC. But if financing then you treat them differently

Is there any paper that discusses this issue?