Which of the following accounts are not closed at the end of an accounting period?

Which of the following accounts are not closed at the end of an accounting period?

اکاؤنٹنگ مدت کے اختتام پر مندرجہ ذیل میں سے کون سے اکاؤنٹس بند نہیں ہوتے ہیں؟
Explanation

Asset accounts are not closed at the end of an accounting period