To simplify the expression \( \frac{140}{27} + \frac{7}{23} + \frac{1}{2} - \left(-\frac{5}{27} - \frac{16}{23}\right) \), we start by dealing with the negative sign:

The expression becomes:

\[
\frac{140}{27} + \frac{7}{23} + \frac{1}{2} + \frac{5}{27} + \frac{16}{23}
\]

Now we can combine the fractions. First, let's combine the fractions with common denominators.

### Step 1: Combine \( \frac{140}{27} + \frac{5}{27} \)

\[
\frac{140 + 5}{27} = \frac{145}{27}
\]

### Step 2: Combine \( \frac{7}{23} + \frac{16}{23} \)

\[
\frac{7 + 16}{23} = \frac{23}{23} = 1
\]

### Step 3: Combine everything together

Now, we can put together the results from the two previous steps.

\[
\frac{145}{27} + 1 + \frac{1}{2}
\]

Now we will express \( 1 \) as a fraction with a common denominator for easier addition. The least common multiple of \( 27 \) and \( 2 \) is \( 54 \).

### Step 4: Convert all parts to have the denominator of 54

1. Convert \( \frac{145}{27} \):

\[
\frac{145}{27} = \frac{145 \times 2}{27 \times 2} = \frac{290}{54}
\]

2. Convert \( 1 \):

\[
1 = \frac{54}{54}
\]

3. Convert \( \frac{1}{2} \):

\[
\frac{1}{2} = \frac{1 \times 27}{2 \times 27} = \frac{27}{54}
\]

### Step 5: Add all the fractions

Now we can add them together:

\[
\frac{290}{54} + \frac{54}{54} + \frac{27}{54} = \frac{290 + 54 + 27}{54} = \frac{371}{54}
\]

Thus, the simplified result of the expression is:

\[
\frac{371}{54}
\]

### Final Answer

\(\frac{371}{54}\)