Operating assets are enterprises that can provide goods or services to the society in productivity and circulation. The operating unit of the operating assets has a legal person status. Its operating requirements are based on the pursuit of interests. From an accounting perspective, it mainly refers to holdings for profit Yes, actually profitable assets. According to the above definitions, Which of the following are not classified as "operating assets":. ['The backlog of black and white TVs in a TV airport.', 'Hydropower generators that have not been put into use during construction.', 'Bank deposits used by a foreign trade company to pay taxes.', 'Laboratory equipment and equipment purchased by a key middle school.']