You guys are patient. Some people are apparently unable to grasp freshman level accounting.
What is the purpose of accounting? Is it to show the maximum potential value of all possesions?
Hardly.
It is to enable decision making, based on the direction and magnitude of cashflow.
Loading your balance sheet with 'assets' which fill up equal or larger spaces on your liabilities is the way to retire broke.
Maybe in a previous life I taught slow children or protectionists. But then I repeat myself.