|Hero general @ 4AP (Ninurta with lance, throw-stick and battle net)||1|
|Hero @ 4AP (Sharur, his mace)||1|
|Dragon @ 4AP (Whirwlind and firestorm)||1|
|Beasts @ 2AP (Loyal boulders)||2|
|Hordes @ 1AP (Loyal stones and rocks or young men)||6|
|Water lurkers @ 1AP (Tamed waters)||2|
In reality Ninurta defeats Asag and his 'army' single-handed. However his mace has a life of its own (it is even described as having arms), and seems to fight in its own right, so is included as a separate element.
Ninurta is preceded into battle by a raging wind which seems to do as much damage to his own side as that of the enemy, so is included as an unpredictable and uncooperative dragon.
Not all of nature sided with Asag, so Ninurta is aided by forces similar to that of his opponent. 'Young men' are mentioned as part of his retinue, but they don't seem to do much. Asag's forces are actually tamed, in part, by an irrigation project, with dams being provided by the loyal rocks, so Ninurta can be assumed to have all water on the battle-field very much on his side.
The elements that make up the 'Dead Gods' list are all mentioned in this myth and were all defeated by Ninurta. Thus this list could, with some variation I have not yet determined, be used as an opponent for the Dead Gods.