The term BLACK-INK ITEMS refers to items that are profitable and contribute to a company's bottom line. ASSETS and gains are two of the most common black-ink items. ASSETS are tangible or intangible items owned by a company that have a monetary value, such as cash, investments, inventory, and property. Gains are increases in the value of an asset or income from investments. Both ASSETS and gains are important for a company's financial health and can be used to measure its success.