Section 4: Business Asset and Liability Information
In this section, include cash on hand, information about any safes on the premises and bank account information. Keep in mind they are looking for levy sources here, so do not give them anything more than they absolutely need.
In this section, they are looking for account and note receivable contacts. Again, a potential levy source. Be incredibly careful how much extra information you provide here.
As a subcontractor, you likely are not holding on to a bunch of bonds or commodities, but you can include them here if you do.
The IRS wants to know how much credit you can tap into. In other words, can you pay the full amount of the debt by financing it through someone else? If yes, they can legally force you to get that loan.