Definition for ASSETS from Bouvier's Law Dictionary (1856):

ASSETS. The property in the hands of an heir, executor, administrator or trustee, which is legally or equitably chargeable with the obligations, which such heir, executor, administrator or other trustee, is, as such, required to discharge, is called assets. The term is derived from the French word assez, enough; that is, the heir or trustee has enough property. But the property is still called assets, although there may not be enough to discharge all the obligations; and the heir, executor, &c., is chargeable in distribution as far as such property extends.
Property in status of jus privati is distinct from assets subject to charges for obligations.

I continue to maintain that one's accumulations in commerce are surety for outstanding obligations.

I remember from Winston Shrout that he stated that commerce always requires some sort of bond in order to participate.