This chapter establishes that the formation of Acquired Neural Assets is not contingent upon overt physical movement but can also arise through imagined movement, provided that the underlying sensorimotor systems are engaged. Drawing on the framework of Embodied Simulation, the chapter explains that imagined actions activate neural circuits overlapping with those involved in real movement, including premotor regions, the cerebellum, and primary motor cortex. Empirical findings from neuroimaging research demonstrate that systematic movement imagery can induce durable changes in brain connectivity, thereby supporting the construction of stable Neural Assets. The chapter situates this mechanism within memory research, emphasizing that techniques based on spatial navigation and imagined motion reorganize neural networks rather than relying on innate cognitive capacity. At the same time, the chapter delineates a critical limitation: Neural Assets formed exclusively within imagination exhibit restricted transferability to real-world bodily performance. This constraint is formalized as the principle of medium-dependent transfer, which states that the medium of acquisition determines the scope of application. Neural Assets constructed through bodily engagement can be simulated mentally, whereas those constructed solely in the mental medium remain largely confined to imagined contexts. The chapter therefore positions the body as the primary gateway for creating Neural Assets that are operable across both physical and imagined domains, while reaffirming that all such assets remain grounded in sensorimotor infrastructure.