Identify which listed items are "operating", "non-operating", or "Neither" from the Balance Sheet and Income Statement pictures below.

Cash and due from banks Interest-bearing deposits with the Federal Reserve, non Cash and cash equivalents Time deposits placed and other short-term investments Federal funds sold and securities borrowed or purchase . Trading account assets Derivative assets Debt securities: Carried at fair value Held-to-maturity, at cost (fair value Total debt securities Loans and leases". Allowance for loan and lease losses Loans and leases, net of allowance Premises and equipment, net Goodwill Loans held-for-sale -am Customer and other receivables Other assets - Liabilities Deposits in U.S. offices: Noninterest-bearing Interest-bearing Deposits in non-U.S. offices: Noninterest-bearing Interest-bearing Total deposits Ferleral funds purchased and securities loaned or sold under agreements to Trading account liabilities Derivative liabilities Short-term borrowing Accrued expenses and other liabilities Long-term debt Total liabilities Consolidated Statement of Incom (In millions, except per share information) Net interest income Interest income Interest expense Net interest income Noninterest income Fees and commissions Market making and similar activities Other income Total noninterest income Total revenue, net of interest expense Provision for credit losses Provision for credit losses Noninterest expense Compensation and benefits Occupancy and equipment Information processing and communications Product delivery and transaction related Marketing Professional fees Other general operating Total noninterest expense Income before income taxes Income tax expense Net income income Preferred stock dividends Net income applicable to common shareholders Per common share information Earnings Diluted earnings Average common shares issued and outstanding Average diluted common shares issued and outstanding Consolidated Statement of Comprehensive Income (Dollars in millions) Net income Other comprehensive income (loss), net-of-tax: Net change in debt securities Net change in debit valuation adjustments Net change in derivatives Employee benefit plan adjustments Net change in foreign currency translation adjustments Other comprehensive income (loss) Comprehensive income