Identify if the term is operating or non operating.

ASSETS	Operating asset or non operating asset?
Cash and cash equivalents
Accounts receivable, net
Inventories
Other current assets
Property and equipment, net
Goodwill
Deferred income tax assets
Operating right-of-use assets
Other assets
LIABILITIES AND STOCKHOLDERS EQUITY	Operating liability or non operating liability?
Current portion of borrowings and finance lease obligations
Accounts payable
Accrued expenses and other current liabilities
Current portion of operating lease liabilities
Convertible senior notes, net
Long-term debt and finance lease obligations
Long-term operating lease liabilities
Other long-term liabilities