With using these account titles what would be considered, Operating Assets, Operating Liabilities, Non-Operating Assets, and Non-Operating Liabilities. Also, how and which accounts would you use to Calculate the NOPAT?

`| Balance Sheet 2| ASSETS \\Current Assets ! Cash and Cash Equivalents Marketable Securities Total Cash , Cash Equivalents and Marketable Securities Accounts Receivable , Net of Allowance of 15674 and $72} for years ZOIG- ZOTBY & [ For 2015, including securities loaner! \\Of $4 , 05 8 & $4, 531 1 Income Taxes Receivable , net Inventory Other Current Assets Total Current Assets 2| Prepaid Flevenue Share , Expenses and Other Assets , Non- CLR 3| Non - market able Investments 4\\ Deferred Income Taxes 5\\ Property and Equipment, met & Intangible Assets , Met "\\Goodwill \\Other non- current assets Total Assets `| Liabilities and Stockholders" Equity Current Liabilities* ACCOUNTS Payable* Short - term Debt Accrued Compensation and benefits Accrued Expenses and Other Current Liabilities Accrued Revenue Share* Securities Lending Payable Deferred REVENUE* Income Taxes Parable , met Total Current Liabilities I| Long - Term debt \\Deferred Flevenue , Non-current 3| Income Taxes parable , Non-current Deferred Income Taxes \\Other Long-term Liabilities Total Liabilities Commitments and Contingencies ( Nate }} \\Stockholders " equity* Convertible preferred stock , Go. Out par value per Share , \\too,000 shares authorized ; no shares issued and outstanding Class A and Class E common stock , and Class [ capital stock and additional paid - in capital, $0 . Out par value per share* 15, 000, 000 shares authorized ( Class A 9, 000, 000 , Class E 3,000,000 , Class [ 3, 000, 0001. 694, 783 / Class A 298, 470, Class $ 46, 972, Class [ 349, 241 ; and 6.95, 5.56 / Class A 29.9, 242, Class $ 46, 6.36, Class [ 349, 678; shares issued and \\outstanding Accumulated other comprehensive loss Retained earnings Total stockholders ' equity" Total liabilities and stockholders " equity\\Income Statement \\REVENUES Costs and EXPENSES* Cost of REVENUES Research and Development Sales and Marketing General and Administrative* European Commission Fine* Total Costs and Expenses Income from Operations Other Income lexpense) , Met Income from Continuing operations before income taxes \\Provision for Income Taxes Net Income from continuing operations \\Net Income / loss; from discontinued operations Net Income Less : Adjustment Payment to Class [ Captial Stockholders \\Net Income Available to all Stockholders* Basic Net Income /loss ) per share to Class A and E Common Stock` Continuing Operations Discontinued Operations Elastic Net Income per share to Class A and E Common Stock. Basic Net Income /loss ; per share of Class [ Capital Stock* Continuing Operations Discontinued Operations Basic Net Income per share of Class [ Captial Stock Diluted Net Income /loss; per share of Class A and B Common Stock* Continuing Operations Discontinued Operations WILLIt Ed Net Income per share of Class A and & Common Stock* Diluted Net Income /loss ; per share of Class [ Capital Stock :` Continuing Operations Discontinued Operations \\Diluted Net Income are share of Class [ Capital Stock