In a shift of assets, the composition of the assets changes but total assets do not change.

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In a shift of assets, assets are simply moved from one category to another, resulting in a change in the composition of the assets but the total assets do not change. For example, if a company sells some of its inventory and uses the proceeds to pay off some of its accounts payable, the total assets of the company remain the same, but the composition of the assets has shifted (less inventory and less accounts payable).

In a Shift of Assets, the Composition of the Assets