[erikerikson]

IP, code, contracts, customers, data

The point of starting a company is that you pay time-limited salaries to employees while accumulating investments in systems, tools, and processes that allow for/increase the efficiency of the generation of profits through doing something valuable for others. The portable assets among those investments remain valuable if that value can be harnessed for some context somewhere. Often, these values are far lower than they would be if you had a functioning organization operating them but something is better than nothing.