I need to calculate NOA and I am having trouble identifiying Operating and Nonoperating Assets. I have identified what I think are operating and nonoperating assest so any help would be appreciated. Thanks in advance for anyones help.

Assets
Cash...................................1,648 --> Operating
Accountings Rec ..................5,666 --> Operating
Inventory............................5,838 --> Operating
other current Assets.............1,253 --> Operating
Property net......................19,038 --> Operating
Other noncurrent assets.......1,552 --> Nonoperating

Total Assets.....................$34,995

Liabilities and Shareholders' Investments
Accounts Payable.............$6,268 --> Operating
Accrued liabilities...............2,193 --> Operating
Income taxes payable...........374 --> Operating
Current portion of long-term
debt and notes payable .....753 --> nonoperating

Total current liabilities .......9,588

Long term debt..................9,119 --> nonoperating
Deferred income taxes..........851 --> Operating
Other noncurrent liabilities...1,232 --> nonoperating

Shareholders' investment
Common Stock.......................73 --> nonoperating
Additional paid-in-capital.....2,121 --> nonoperating
Retained earnings.............12,013 --> nonoperating
Accumulated other
comprehensive income ..........(2) --> nonoperating

Total shareholders'
investment.......................14,205

Total liabilities and
shareholders' investment..$34,995