Identify if the term is operating or non operating.

ASSETS	Operating asset or non operating asset?
Current assets:
Cash and cash equivalents
Trade receivables, net
Inventories
Other current assets
Income taxes receivable
Property, plant and equipment, net
Operating lease right-of-use assets
Deferred and non-current income taxes
Other intangibles, net
Other non-current assets
LIABILITIES	Operating liability or non operating liability?
Current liabilities:
Accounts payable
Accrued liabilities
Accrued payroll and benefits
Current operating lease liabilities
Income taxes payable
Loans payable to bank
Deferred and non-current income taxes payable
Non-current operating lease liabilities
Other non-current liabilities