ASSETS
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Traducere: română
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As"sets (&unr_;), n. pl. [OF. asez enough, F. assez, fr. L. ad + satis, akin to Gr. &unr_; enough, Goth. saps full. Cf. Assai, Satisfy.] 1. (Law) (a) 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. Story. Blackstone. (b) Effects of an insolvent debtor or bankrupt, applicable to the payment of debts.
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2. The entire property of all sorts, belonging to a person, a corporation, or an estate; as, the assets of a merchant or a trading association; -- opposed to liabilities.
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&hand_; In balancing accounts the assets are put on the Cr. side and the debts on the Dr. side.
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