Section 2(e) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(e)"Assets" include dams, dykes, reservoirs, tunnels, intake and outlet structures of water conductor systems, generating stations with associated machinery, equipments, transmission and distribution lines with associated substations, distribution centres, cables, wires, accumulators plants, motors, metres, testing apparatus, computers communication and telecommunication equipments, land, building, offices, stores, plants, machinery, equipments, installations, furniture, fixtures, vehicles, residential quarters and guest houses and amenities and installations pertaining thereto, and other movable and immovable property, cash in hand, cash at bank, investments, book debts corporeal or incorporeal, tangible and intangible assets, benefits, licences, consents, authorities, registrations, liberties, patents, trade marks, designs, copyrights and other intellectual property rights and all other interest, rights and powers of every kind, nature and description whatsoever, privileges, liberties, easements, advantages, benefits and approvals, contracts, deeds, schemes, bonds, agreements and other instruments and interests of whatever nature.
