Assets listed on a balance sheet typically include all of the following EXCEPT?

Assets on a balance sheet reflect what a company owns or controls that has economic value. These typically encompass cash, securities, receivables, inventory, prepaid expenses, and various deferred items, all contributing to a company's overall asset base.

Payables, which are obligations of the company to pay off debts to creditors, and unearned revenue, which represents money received before services have been performed or goods delivered, are recorded as liabilities, not assets. This distinction is vital in accounting, as liabilities represent claims against a company's assets and not items that the company owns or controls.

Therefore, the inclusion of payables and unearned revenue in the context of assets is incorrect, solidifying the answer that these do not qualify as assets listed on a balance sheet.