✦ operating assets are those assets that have been acquired by the company to conduct the daily business operations
✦ then they could be either current assets, like cash, accounts receivable and inventory, and non-current or fixed assets, like equipment and machines
✦ fixed assets that are operating can also be intangible assets, like software and licenses
✦ an operating asset analysis should exclude those current or fixed assets which do not generate revenues referred to business, like a building that only generates real estate income
✦ the return on operating assets ratio can be more useful (than the mere return on assets) when analyzing the profitability of some long-term investments in the business
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