So.. when you are talking A>L... what exactly do you mean?
What kind of ASSETS?
Current assets. These are assets with dollar amounts that continually change, for example, cash, accounts receivable, inventory or raw materials your company uses to make a product. They are listed on the balance sheet in order of their liquidity, or how fast they can be converted into cash.
Investments. Companies, like individuals, can own securities such as stocks and bonds. Investments, like cash or property, are considered assets.
Capital assets. Think of capital assets, also called plant assets, as permanent things your company owns. Land, buildings, equipment and vehicles are common capital assets. So are things like computers, furniture and appliances, as long as they remain for use within your business and are not items you sell.
Intangible assets. Patents, copyrights and other non-material assets that have value are referred to as intangible.
i.e. the Credit card division that was taken by Chase... that was not part of the bank... was it? if that is considered an asset, do they sell that just to pay commons?