Incapacitants were one of the many great Japanese noise bands formed in the early '80s. Asset Without Liability is one of their better-known releases, partially because it came out on an American label, but also because its an excellent Incapacitants record. Three tracks and 55 minutes result in the total destruction of your mind. Although, like most of their stuff, its really more about social destruction than mental. The first track, "Why Don't You Sell out All Stocks," features two channels of low-end noise pulsating at around 400 or 500 bmp with a lead channel of skating noise that dives in and out of the mix. At times it's a pulse, at times a squeal, and others a scream. "CCCP and CCPC" has a little more variation and is composed of multiple channels of noises chopped and mixed. Out of a constant background one area will emerge as it gets manipulated. Once the manipulation becomes standard, that area resumes its place, as perceived by the mind, as part of the background. The process then repeats itself as area after area emerges. Of course, the process is at times more complex than this. Often your mind will be juggling trying to listen to variation in several areas at once, which causes a hopeless confusion where you can never remember what exactly you were trying to listen for next and then just start listening to some other part anyhow. As a side note, it might seem passé to say that it's never the same listening experience, when looked at from a mental consciousness point of view. But the experience of it is not reducible to a term like polyvocality. Therefore, it seems like a new type of phenomena. Either way, it rules hard. The LP closes with an excellent live cut. And it rules hard, too.
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AllMusic Review by Brian Whitener