A business executive remarked: 'Accountants use a dual standard for measuring assets. Some are on the balance sheet because they have real future economic value. Others are there only because they're left over from the profit measurement process - sort of expenses waiting to be deducted. Similarly with liabilities: some are really owed but some are just leftovers of the accrual accounting process for measuring profit'. Discuss this remark, citing examples of assets and liabilities that might fit the executive's four categories.