| Item in the plus column | 23 |
| Beauty, brawn or brains | 23 |
| One for the plus column | 23 |
| It's worth something | 24 |
| It's valuable to you | 24 |
| Company-owned building, e.g. | 28 |
| "Black" item | 22 |
| Winning smile, for one | 22 |
| Valuable or useful possession | 29 |
| Something on the plus side | 26 |
| Listing on I.R.S. Form 8949 | 27 |
| It's to your advantage | 26 |
| It's on the plus side | 25 |
| Eloquence, for a politician | 27 |
| Cash or property, e.g. | 22 |
| Beauty or brains, e.g. | 22 |
| Account receivable, e.g. | 24 |
| What you have going for you | 27 |
| What height is to a hoopster | 28 |
| Thing in the plus column | 24 |
| Thing for the plus column | 25 |
| Speed, for a running back | 25 |
| Something in one's favor | 28 |
| Something good to have | 22 |
| Something desirable to have | 27 |
| Résumé skill, e.g. | 24 |
| Resonance, to an announcer | 26 |
| Rental property, maybe | 22 |
| Power or control, to a tenor | 28 |
| Point in one's favor | 24 |
| Piece of property, e.g. | 23 |
| One's home or car, e.g. | 27 |
| One may be written off | 22 |
| Money market fund, e.g. | 23 |
| Math sense, to an engineer | 26 |
| Liability's counterpart | 27 |
| Liability's antithesis | 26 |
| Ledger entry on the plus side | 29 |
| Item on a balance sheet | 23 |
| Item in the black, e.g. | 23 |
| Item having exchange value | 26 |
| It's on your good side | 26 |
| It's not bad at all | 23 |
| It's not a bad thing | 24 |
| It's a plus in accounting | 29 |
| It might be fixed or frozen | 27 |
| It may be liquid or frozen | 26 |
| It may be fixed or frozen | 25 |
| Height, to a cager, e.g. | 24 |
| Height, to a basketballer | 25 |
| Good vision, to an umpire | 25 |
| Good looks, to a starlet | 24 |
| Good health or wealth, e.g. | 27 |
| Frozen or liquid thing | 22 |
| Fixed or frozen follower | 24 |
| Financial-statement item | 24 |
| Factory machinery, e.g. | 23 |
| Even-temperedness, e.g. | 23 |
| Concern of I.R.S. Form 8594 | 27 |
| Company's plant, e.g. | 25 |
| Color sense, to a decorator | 27 |
| Cash or real estate, e.g. | 25 |
| Cash or real estate e.g. | 25 |
| Brains or beauty, for example | 29 |
| Brains or beauty, e.g. | 22 |
| Blue-chip stocks or diamonds | 28 |
| Beauty or brains, usually | 25 |
| Auditor's consideration | 27 |
| Absolute pitch, for one | 23 |
| Liabilities' opposites | 26 |
| Company possessions, e.g. | 25 |
| Furniture and fixtures, say | 27 |
| Cash, owned property, etc. | 26 |
| They're worth something | 27 |
| They offset liabilities | 23 |
| They may be liquid or frozen | 28 |
| They can be liquid or frozen | 28 |
| Subject of I.R.S. Form 8949 | 27 |
| Stocks, bonds, and the like | 27 |
| Stocks and bonds, e.g. | 22 |
| Pieces of property, e.g. | 24 |
| Owned properties, e.g. | 22 |
| Opposite of liabilities | 23 |
| Loan application blank | 22 |
| Items in one's favor | 24 |
| Honesty and fairness, e.g. | 26 |
| Funds and property, e.g. | 24 |
| Frozen or liquid things | 23 |
| Financial report heading | 24 |
| Cash, stocks and charm, e.g. | 28 |
| Brains and beauty, e.g. | 23 |
| All one's resources | 23 |
| Like seats on most flights | 26 |
| Transfers, as legal rights | 26 |
| Hands out, as homework | 22 |
| Birthplace of St. Francis | 25 |
| St. Francis's home | 22 |
| St. Francis' birthplace | 27 |
| St. Francis's birthplace | 28 |
| Saint Francis's home | 24 |