Operating assets include accounts receivable, inventory equipment and land held for investment.
When an asset is purchased to be used in the continuous operations of a firm, it is referred to as an operating asset. Operating assets are necessary for a firm to run on a daily basis and they also help a company to make money from its primary business operations. Cash, accounts receivable, inventory, land, machinery, and other items are some examples of functioning assets.
The term "operating assets" refers to assets purchased for use in a company's continuous operations, or assets required to provide income. Cash, pre-paid costs, receivables, inventories, and fixed assets are a few examples of operating assets.
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