Meaning of ASSETS in English
( n. pl. )
Property of a deceased person, subject by law to the payment of his debts and legacies; -- called assets because sufficient to render the executor or administrator liable to the creditors and legatees, so far as such goods or estate may extend.
Webster's Revised Unabridged English Dictionary. Пересмотренный полный словарь английского языка Webster. 2012