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, 2019Current assetsCash and cash equivalents$920Short-term investments392Merchandise inventorynet22,610Other current assets1,688Total current assets25,610Property, less accumulated depreciation33,178Long-term investments461Deferred income taxesnet529Goodwill545Other assets1,791Total assets$62,114Current liabilitiesShort-term borrowings$1,300Current maturities of long-term debt1,998Accounts payable14,902Accrued compensation and employee benefits1,192Deferred revenue2,338Other current liabilities4,365Total current liabilities26,095Long-term debt, excluding current maturities25,904Deferred revenueextended protection plans1,489Other liabilities2,068Total liabilities55,556Shareholders' equityPreferred stock$5 par value, none issued-Common stock$0.50 par value720Capital in excess of par value-Retained earnings6,214Accumulated other comprehensive loss376Total shareholders' equity6,558Total liabilities and shareholders' equity$62,114

Identify and compute net operating assets (NOA) as of February 1, 2019. Assume that longterm investments are nonoperating.

I am having difficulting figuring out which are operating and non operating assets and non operating iabilities. I need to calculate the NOA.

Thanks