Classify each of the following items into one of the eight categories of financial assets relevant for financial reporting purposes. Select the category that best suits the situation given. 
Definitions:
Leukocytes
White blood cells that are part of the immune system, involved in protecting the body against both infectious disease and foreign invaders.
Leukocytes
White blood cells that play a key role in the immune system by defending the body against infectious disease and foreign materials.
Agranulocytes
White blood cells, such as lymphocytes and monocytes, that lack granules in their cytoplasm and play a role in the immune system.
Platelets
Small blood cells essential for blood clotting, preventing excessive bleeding when blood vessels are injured.
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