Although they're both in broadly the same type of trade, Panasonic and Apple couldn't be organized more differently. Whereas Apple deals mainly with sub-contractors (and all the pros and cons that come with them), ailing Panasonic is a more traditional manufacturer with fixed assets worth $21 billion -- 30 percent more than Cupertino's. Many of these assets -- including land holdings, factories and even a 24-storey staff dorm in central Tokyo -- have the potential to become winter fuel as Panasonic strives to turn itself around, and it seems that's precisely what's about to happen. The company's chief financial officer has revealed to Reuters that he plans to sell off a billion dollars' worth of property by the end of March of next year, in order to reduce debt while maintaining the lifeblood of R&D. These must be painful decisions, but Panny is hardly alone in having to make them -- just look at Nokia and AMD.