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net exposed assets. Definition. The difference between the exposed assets subtracted from exposed liabilities. These assets can refer to market values or book values. A business is long in currency if its net exposed assets are positive, i.e. the exposed assets are greater than their exposed liabilities. A business is short in currency if its net exposed assets are negative.
A regulatory asset is an asset that is owned by a utility, but is controlled or regulated by a government regulatory agency.In most instances, the agency grants the utility the privilege of deferring the costs or revenues associated with the asset to the companyâs balance sheet.y recording a regulatory asset on the company balance sheet, there is no opportunity for the asset to be overlooked or omitted from the overall accounting process. Watch the Did-You-Know slideshow.