Hi, I need to know which of these accounts are operating and non operating assets and liabilities. If you can please explain how I can spot the differences for future reference so I can figure out for myself I would sincerely appreciate it. My guess for non operating assets & liabilities are Cash and cash equivalents for Assets and current portion of long-term debt, short-term debt and long-term debt, less current portion for non operating liabilities.

ASSETS

Cash and cash equivalents

Receivables, net:

Customers (net of $1,964 and $3,828 as of October 31, 2011 and 2010, respectively, for allowance for doubtful accounts)

Other

Total receivables, net

Inventories, net

Prepaid expenses and other current assets

Deferred income taxes

Total current assets

Property, plant, and equipment, net

Other assets

Goodwill

Other intangible assets, net

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current portion of long-term debt

Short-term debt

Accounts payable

Accrued liabilities:

Warranty

Advertising and marketing programs

Compensation and benefit costs

Insurance

Income taxes

Other

Total current liabilities

Long-term debt, less current portion

Deferred revenue

Deferred income taxes

Other long-term liabilities

Total liabilities