Question: How do you determined what item is operating and what is financial items on a balance sheet. Please see balance sheet below: Assets: Cash &

How do you determined what item is operating and what is financial items on a balance sheet. Please see balance sheet below:

Assets:

Cash & Cash Equivalent

Restricted Cash

Notes Receivable

Inventory

Prepaid Expenses

Total Current Assets

Investments & Advances

Net Property, Plant & Equipment

Other Assets

Total Assets

Liabilities & Owners' Equity:

Account Payable & Accrued Liabilities

Current Portion of Long Term debt

Taxes Payable

Total Current Liabilities

Long Term Debt

Post Retirement Benefit Obligations

Accrued Liabilities

Deferred Taxes

Other Long Term Liabilities

Total Shareholders' Equity

Total Liabilities & Owners Equity

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