Her asset has been liquidated (5)

I believe the answer is:

tessa

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'her' is the definition.

'asset has been liquidated' is the wordplay.
'asset' can be anagrammed to 'TESSA'.
However, I'm not sure how this is indicated.

Can you help me to learn more?

(Other definitions for tessa that I've seen before include "Girl's name, forerunner of ISA" , "Girl" , "Woman" , "Dahl or Jowell" , "Girl's name; former savings account" .)

I've seen this clue in the Evening Standard.

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