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Hello Mr. Mustafa,
Unutilized assets could be in the form of either Fixed assets or current assets. These are usually balance sheet items and will appear only in the balance sheet. They will not be included in the Profit & Loss statement.
There are instances where you may incur some expenses on an unutilized asset...for example maintenance of unutilized machinery or equipments, expenses on unutilized inventory etc. etc. In such cases these expenses are normally included in the computation of operating profit and may appear in the P & L account.
Hope I have been able to answer the question to your satisfaction. Should you need any clarification please do write.
Untilized assets can only be considered as assets with depreciation calculated (if any) and cannot be included in operating profit unless those assets help in productivity or earn some interest or revenue contributing in the overall profit of the organization in some form or other.
