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In finance, a hidden asset is an asset that is not shown on a balance sheet.Hidden asset definition. InvestorWords.com. Retrieved on 2007-01-21. An example of such an asset is the US $15 billion that United Airlines\' frequent flyer program, Mileage Plus, was estimated to be worth when it filed for Chapter 11 bankruptcy."United Airlines\' undisclosed $15 billion asset", The Travel Insider, 24 June 2005. Retrieved on 2007-01-21. 

In divorce cases, a hidden asset is a property that is hidden by one spouse from the other. It is more difficult to discover than to conceal.Discovery and Treatment of Hidden Assets in Divorce Cases. Zerman & Mogerman, LLC. Retrieved on 2007-01-21.

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