Enterprise Value and Excess Cash

I've read on an M&A book that the Enterprise Value has Excess Cash (& other non operating assets) subtracted because of the definition itself of Enterprise Value and also because otherwise we would be double counting Excess Cash (& other non operating assets) since these are already included in the Equity Value. Can somebody explain why precisely we would be double counting? Preferably with a numerical example!

PS: I understand some may say that we subtract cash because we assume to pay off debt with it. I've read that this is wrong; also it would not explain why we subtract other non operating assets (ex. you can't use a land to repay existing debt).