Many museum professionals around the country said they considered it unethical for a collecting institution to treat its holdings as a liquid asset.

"I will be treated as a valuable asset, will I not?"

Or can we treat it as an asset at all?

The Mayor and his administration still fail to comprehend the need to treat the entertainment industry as an economic asset that needs nurturing and development.

The supply of most kinds of labor is low, relative to the demand, so each worker should be treated as a cherished asset, right?

The discount should not be treated as an asset.

If goodwill is treated as an asset it should be amortised systematically over the period of its useful economic life.

In other words, that company treats half its research costs as an asset, rather than an expense.

"Hopefully, this will teach them to treat creative people as an asset, not as serfs."

Since these payments generate future benefits, they are treated as an asset.