Section 2(b) in Haryana Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1998
(b)"assets" means, all assets, including dams, dykes, reservoirs, tunnels, intake and outlet structures of water conductor system, generating stations with associated machinery, equipment, transmission and distribution lines with associated substations, distribution centres, cables, wires, accumulators plants, motors, meter testing apparatus, computers, communication and telecommunication equipment, land, building offices, stores, plants, machinery, equipment, 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 interests, rights and powers of every kind, nature and description whatsoever,privileges, liberties, easements, advantages, benefits and approvals, contract, deeds, schemes, bonds, agreements and other instruments and interest of whatever nature;
