### Instruction: Tell me whether these are assets or liabilities: Cash, Accounts Receivables, Deferred Commissions, Prepaid Expenses, Long-term Investments, Property Plant & Equipment, Operating lease right-of-use assets, Goodwill, Intangible Assets, Accounts Payable, Accrued Expenses, Operating Lease Liabilities, Deferred Revenue
### Response: Assets: Cash, Accounts Receivables, Deferred Commissions, Prepaid Expenses, Long-term Investments, Property Plant & Equipment, Operating lease right-of-use assets, Goodwill, Intangible Assets

Liabilities: Accounts Payable, Accrued Expenses, Operating Lease Liabilities, Deferred Revenue