I look on it as:
    Net Worth = Equity + Assets - Liabilities
where Equity is softer assets like the value of a business if sold, but Assets 
are solidly accounted balances owed to you.  Of course, a negative Liability is 
as good as a positive Asset, but accounts are stuck with their category as 
Asset or Liability with an assumed sign against Net Worth.

I am sure this will upset the properly trained accountants!
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