Liquid Assets is a bronze fountain. It consists of a round well-like base in which a corporate executive stands. The figure is dressed in his business suit and holds his briefcase. Yet he is placed in the middle of a fountain, dripping wet. The water leaks from behind his neck and down his sleeves, as well as from his pockets. He is hunched over, his expression blank. This is not the strong, diligent businessman but a man consumed by stress, stuck where he is unable to move.

This sculpture is one in a series Allen has been making associated with corporate America. Liquid Assets is at once funny and pathetic.