Assets

Property of all kinds, including real and personal, tangible and intangible.

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Additional Sources

Answers.com

Anything of material value or usefulness.

FindLaw

The entire property of a person, business organization, or estate that is subject to the payment of debts.

Law.com Dictionary

Generally any item of property that has monetary value, including articles with only sentimental value (particularly in the estates of the dead). Assets are shown in balance sheets of businesses and inventories of probate estates. There are current assets (which includes accounts receivable), fixed assets (basic equipment and structures), and such intangibles as business good will and rights to market a product.

Lect Law Library

Property, including real property (for example, land or buildings) and personal property (for example, cash, stocks or vehicles) that belongs to a person, corporation, estate, or other entity; A resource that has economic value to its owner. Examples of an asset are cash, accounts receivable, inventory, real estate, and securities.

Legal-Dictionary.org

Total resources or property of a person or business, such as cash, notes and accounts receivable, securities, inventories, goodwill, or real estate.

The Free (Legal) Dictionary

The property in the hands of an heir, executor, administrator or trustee, which is legally or equitably chargeable with the obligations, which such heir, executor, administrator or other trustee, is, as such, required to discharge, is called assets. The term is derived from the French word assez, enough; that is, the heir or trustee has enough property. But the property is still called assets, although there may not be enough to discharge all the obligations; and the heir, executor, &c., is chargeable in distribution as far as such property extends.