<|im_start|>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<|im_end|>
<|im_start|>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<|im_end|>
