Compute average net operating assets (NOA) for the fiscal year using the following balance sheet:

I know that to answer this, I must use the formula NOA = total operating assets - total operating liabilities.

What I don't know is which accounts are operating and nonoperating. Which accounts should I subtract from the total to find just the operating sum?

(Amounts in millions, except share data) ASSETS Currentassets:CashandcashequivalentsTradeandotheraccountsreceivable-netFinancereceivables-netContractreceivablesnetInventories-netPrepaidexpensesandotherassetsTotalcurrentassetsPropertyandequipment-netOperatingleaseright-of-useassetsDeferredincometaxassetsLong-termfinancereceivables-netLong-termcontractreceivablesnetGoodwillOtherintangiblesnetOtherassetsTotalassetsLIABILITIESANDEQUITYCurrentliabilities:Notespayableandcurrentmaturitiesoflong-termdebtAccountspayableAccruedbenefitsAccruedcompensationFranchiseedepositsOtheraccruedliabilitiesTotalcurrentliabilitiesLong-termdebtDeferredincometaxliabilitiesRetireehealthcarebenefitsPensionliabilitiesOperatingleaseliabilitiesOtherlong-termliabilitiesTotalliabilities (Amounts in millions, except share data) ASSETS Currentassets:CashandcashequivalentsTradeandotheraccountsreceivable-netFinancereceivables-netContractreceivablesnetInventories-netPrepaidexpensesandotherassetsTotalcurrentassetsPropertyandequipment-netOperatingleaseright-of-useassetsDeferredincometaxassetsLong-termfinancereceivables-netLong-termcontractreceivablesnetGoodwillOtherintangiblesnetOtherassetsTotalassetsLIABILITIESANDEQUITYCurrentliabilities:Notespayableandcurrentmaturitiesoflong-termdebtAccountspayableAccruedbenefitsAccruedcompensationFranchiseedepositsOtheraccruedliabilitiesTotalcurrentliabilitiesLong-termdebtDeferredincometaxliabilitiesRetireehealthcarebenefitsPensionliabilitiesOperatingleaseliabilitiesOtherlong-termliabilitiesTotalliabilities