Yes, under the following conditions:
The assets must be convertible to cash within 12 months.
The applicant must show that the assets can be removed from the country where they are located. Many countries have limits on cash or liquid assets that can removed from the country.
The net value of assets must be at least five times the difference between the sponsor's income and 125 percent of the poverty guideline for the household size.
The visa applicant needs to file a Form I-864A to have his or her assets included in the minimum income level calculations.