The term 'Black Number' is a financial term used to describe the value of an ASSET. The crossword solution for this term is ASSET, which is a five-letter word. An ASSET is something that has economic value and can be owned or controlled to produce positive value. Assets are typically divided into two categories: tangible assets, such as land, buildings, and equipment; and intangible assets, such as intellectual property, patents, and copyrights. Assets can also be classified as current assets, which are expected to be converted into cash within one year, and long-term assets, which are expected to be held for more than one year.