After reviewing the pro-forma financial statements, the president regards his plan of increasing jacket sales and reducing inventory balances as potentially successful. However, total assets are...

After reviewing the pro-forma financial statements, the president regards his plan of increasing jacket sales and reducing inventory balances as potentially successful. However, total assets are expected to decrease from $1,870,787 at the end of 2013 to $1,463,130 at the end of 2014. Why would he consider a reduction in total assets to be a good thing?