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What are Non-operating assets?

Non-operating assets (Definition)

Assets that aren't used to make money are called non-operating assets and could include things like land that isn't being used, vacant buildings, unused or outdated machinery and idle equipment. The most common types of non-operating assets include:

  • Underutilised cash: cash and cash equivalents that the company doesn't need right away to pay for its day-to-day operations.
  • Marketable securities: things that can be bought and sold on public exchanges or somewhere else in the secondary market.
  • Unutilised assets: assets that are no longer used in its day-to-day operations and that don't make money for the business right now.
  • Loans receivable: money that has been loaned but hasn't been paid back yet.
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