Assets Worth What Balance Sheet Says? Hilda Lahti owner of the Custom-Made Products has gone through a huge change in her business. Hilda noticed that one part of her business made more money than the other, so therefore Hilda decided to base her whole business on that just side. In order to run this business she needed a loan. She brought her balance sheet in, without changing the assets section to satisfy her new business. This brought up the question “are the assets always worth what the balance sheet says”? The bank manager might be considered about the repayment of this bank loan since the balance she