Which of the following would be considered an operating asset in return on investment computations?

A) Land being held for plant expansion.
B) Treasury stock.
C) Accounts receivable.
D) Common stock.

Operating assets are those assets that are used in the day-to-day operations of a business to generate revenue. Accounts receivable is an operating asset as it represents the amount of money owed to the company from its customers for the sale of goods or services. Land being held for plant expansion is a long-term investment and not an operating asset. Treasury stock and common stock are both types of equity investments and not operating assets.