If you pull out a corporate finance textbook, matching assets to liabilities will be covered. Matching cash flows will be covered. That is why I am elevating

If you pull out a corporate finance textbook, matching assets to liabilities will be covered. Matching cash flows will be covered. That is why I am elevating beyond being a rule of thumb. Using debt for appreciating assets vs consumables will not be mentioned. As an example, a car doesn't appreciate, but a loan for it is fine.