Having your assets on the line
I recall a similar situation some 20 <cough> years ago:
The auditors came a-knockin'
"OK, Asset number 78934758934734 Ada compiler. Purchased last year, value £30,000. Show me"
Us:
"It's there, on top of that filing cabinet"
"But that's just a reel of 9-track tape"
"Yup"
"That's not worth £30,000!"
<sigh>