What is an example of an asset decrease but no change in the total assets?

An example of an asset decrease with no change in total assets occurs when a company depreciates a piece of equipment. For instance, if a company has machinery valued at $50,000 and it depreciates by $5,000, the machinery’s book value decreases to $45,000. However, if the company simultaneously acquires a new asset worth $5,000, the total assets remain unchanged at $50,000.