Section 2(1)(a) in The U.P. Electricity Reforms (Transfer of Transmission and Related Activities Including the Assets, Liabilities and Related Proceedings Scheme, 2010
(a)"Assets" includes the transmission lines, State Load Dispatch Center, Power system, lands, buildings, offices, stores, furniture, fixtures, vehicles, residential quarters and guest houses and amenities and installations pertaining thereto and other movable and immovable assets, cash in hand, cash at bank, investments, book debts, corporeal or incorporeal, tangible and intangible assets, benefits, licenses, consents, authorities, registrations, liberties, patents, trade marks, privileges, casements, advantage, benefits and approvals, contracts, deeds, schemes, bonds and interest of whatever nature;