Began list laying out these assets? (9)

I believe the answer is:

tangibles

'these assets?' is the definition.
(thesaurus)

'began list laying out' is the wordplay.
'laying out' indicates anagramming the letters.
'began'+'list'='beganlist'
'beganlist' with letters rearranged gives 'TANGIBLES'.

I've seen this clue in The Independent.

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