Which of the following assets, despite being owned and utilized by a company, would nonetheless most likely be omitted from the company's calculation of its total assets, when it releases its balance sheet this year?

A$.$ Factory equipment that the company uses directly in manufacturing various products

B$.$ Printers, copiers, and office equipment used by the company's sales and marketing staff, which is thus not used directly in the production process

C$.$ Short$-$term investments in government bonds, and short$-$term bank deposits, which will mature $($turn into cash$)$ over the next year

D$.$ An internally developed application $($app$)$ installed on various employees' phones and computers, which allows for real$-$time tracking of the company's inventory deliveries and product shipments.

E$.$ A list of "sales leads" $($potential new customers$)$ that the company recently purchased from another $($non$-$competitor$)$ firm in the same industry

F$.$ Both D and E represent assets that would not be reported or valued on the company's balance sheet