user: 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

assistant: 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

user: Given the reference text about a towboat, how does the boat work?

assistant: The boat is powered by a 160-horsepower 1940 Fairbanks-Morse 35E10 direct reversing diesel engine.

user: Choose the word which is different from the rest: tall, huge, thin, sharp, small

assistant: all except sharp are related to dimensions