[xahir]

Can anyone write the lists consisting operating assets please?

[Just Looking]

Unfortunately when you look up operating assets you will get different definitions, which can be confusing. In Accounting, it generally refers to long-term (versus current) assets acquired for use in the business rather than for resale. There are generally three categories:

Property, Plant, and Equipment - including land, improvements, buildings, equipment, vehicles, furniture.

Natural Resources - this would includes things such as mines, timber forests, energy sources such as oil or coal.

Intangible Assets - things such as trademarks, patents, copyrights.

Rather than list every specific asset, see if this helps. If you have a question on a specific asset, please ask.