ummm no. 81 billion is assets.
paper value is the near 400 billion the company is value. Noticed a differences.
Apple is very valuable on paper but Apple that is it. They have 80 billion in cash. I would say of that 80 billion 20 billion is really would be owed taxes as they will not bring it home.
I'm trying to make sense of your strange comment that Microsoft has more in physical assets.