供緊摟是資產或是負債?

供緊樓其實係負債, 因為你欠銀行錢, 如果層樓樓價下跌, 你會負資產, 如果上升但你仍然供緊, 都係屬於負債, 除非你出售, 假如供完之後就變回你既資產喇

一切都係睇你對樓市的樂觀程度及用途，如果你覺得層樓會幫你在未來賺錢係資產，賠的是負債，但亦看你自己expect的時間長短，現樓市好，短期內租出有錢收，可generate cash income便是資產

如果你層樓帶黎正收入既咁咪資產lor,
如果你層樓係自住唔出租, 又冇按俾銀行咁咪支出lor,
如果你層樓按俾銀行, 又冇出租, 即係冇正收入, 咁咪負債lor.

不過一般會計上都係當層樓係資產,
無論你層樓係咩情況都係資產,
頂多變成負資產, 但係都係資產.

我唔知你係講緊你個人既角度定會計準則, 簡單d講, 層樓既buying price/market value 就係資產, 銀行mortgaga即係bank loan 就係負債。如果buying price/market value 大過outstanding bank loan 咪係淨資產 (net asset), 相反就係資不低債亦即係負資產 (net liability)。

供緊摟 Property under Mortgage loan.
It is an asset as you own the property.
It is a liability as you have to pay the mortgage loan from the bank.

If the value of the property if lower than the bank loan, you have an excess payment to the bank even you sell out the property. So, in this case, you have a liability.
And, of cousre, you have more money ( Wealth ) if the value of the property is much higher than the outstanding mortgage loan, an asset of you.