LexBrew
Usage Entry 1109 / 1350 60-second read

Asset vs. Liability

Something owned that has value versus something owed.

The comparisoni

✗ Wrong

My mortgage is an asset because I live in the house.

✓ Correct

My mortgage is a liability — the loan I owe; the house is the asset.

The ruleii

ASSET = value owned. LIABILITY = value owed.

ASSETS are what a person or company owns that has economic value (cash, property, investments). LIABILITIES are what they owe (loans, debts, accounts payable). A balance sheet has both.

Memory aidiii

Remember it like this

Own = asset. Owe = liability.

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