Under capital gains tax rules, such plants are "wasting assets" and exempt from capital gains.

BBC: Portrait Of Omai

Funds that fail to re-evaluate investment advisory fees are simply wasting plan assets.

FORBES: Time��s Running Out For America��s Pensions (May 1, 2003 )

If today's remarks from the official Chinese news agency Xinhua are any kind of a guide, the Chinese government is rather anxious to protect the value of its apparently wasting dollar assets.

BBC: As the US loses AAA, where is a safe harbour?