Share 'What happens to company equipment if a CIC goes under?'

Hey everyone - HNY! I have a question that sprung to mind regarding equipment and CICs? Now i think im correct in saying CIC gear is 'asset locked' but what does that mean in real world experience (i.e.) if our CIC had to dissolve, what would happen to the computers and digital equipment etc? Could it be used to pay any existing fines / taxes? If not, then what exactly happens to it all? thanks