IPA: /nɒnˈɒpəreɪtɪŋ/
KK: /nɑnˈɑpəˌreɪtɪŋ/
This word describes something that is not currently functioning or not involved in an operation.
The nonoperating assets of the company do not generate any income.
Nonoperating → It is formed from "non-" (meaning not) and "operating" (from Latin "operari", meaning to work or perform). The word "nonoperating" means not working or not performing any function.
Think of 'non-' meaning not, and 'operating' meaning working — so nonoperating describes something that is not working.