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Balance sheet item (5)

Ross

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5

6

asset

'balance sheet item' is the definition.
(I've seen this in another clue)

This is the entire clue.

(Other definitions for asset that I've seen before include "Anything of value" , "- - -stripper" , "Item conferring advantage" , "A possession of some value" , "valuable sort" .)

I've seen this clue in The Wall Street Journal.
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