The term 'ANY THING OF VALUE' can be summarized by the crossword solution 'ASSET'. An ASSET is any item of economic value owned by an individual or corporation, especially that which could be converted to cash. Assets are divided into two categories: tangible assets, such as land, buildings, and equipment; and intangible assets, such as patents, copyrights, and goodwill. Assets are important for businesses because they provide a source of income and can be used to secure loans.