I am trying to identify the Non operating assets and non operating liabilities so that i can calculate the net operating assets (NOA). I have been given the following balance sheet.

Identify and Compute Net Operating Assets Following is the balance sheet for Lowe's Companies Inc. LOWE'S COMPANIES INC. Consolidated Balance Sheet $ millions, except par value Feb 1, 2019 Current assets Cash and cash equivalents $920 Short-term investments 392 Merchandise inventory-net 22,610 Other current assets 1,688 Total current assets 25,610 Property, less accumulated depreciation 33,178 Long-term investments 461 Deferred income taxes-net 529 Goodwill 545 Other assets 1,791 Total assets $62,114 Current liabilities 1.998 Current liabilities Short-term borrowings $1,300 Current maturities of long-term debt Accounts payable 14,902 Accrued compensation and employee benefits 1,192 Deferred revenue 2.338 Other current liabilities 4.365 Total current liabilities 26,095 Long-term debt, excluding current maturities 25,904 Deferred revenue-extended protection plans 1,489 Other liabilities 2,068 Total liabilities 55,556 Shareholders' equity Preferred stock-$5 par value, none issued Common stock$0.50 par value Capital in excess of par value Retained earnings 6,214 Accumulated other comprehensive loss 376 Total shareholders' equity 6,558 Total liabilities and shareholders' equity $62,114 Identify and compute net operating assets (NOA) as of February 1, 2019. Assume that long-term investments are nonoperating. 720