values of assets. Every asset has been would have been created
though the efforts of owner. the asset is valuable to the owner, because
he expects to get some benefits form it. is a benefit it meets some of his
needs. the benefit may be an income or in some other from. in the
case of a factory or a cow, the product generated by it is sold and
income is generated. in the case of a motor car, it provides comfort and
convenience in transportation. there is on direct income. Both are assets
and provide banefits.