I would suggest that you will need at least the following tables.
tblAssets, tblUsers, tblAssetsUsed.
Use tblAssets for details of asset.
Use tblUsers for details of users.
Use tblAssetsUsed as a junction table. Each record will keep the Pk value of the user that has the asset and it will keep the PK value of the asset that is being used.
You will probably need other fields in the first two tables but only you will know exactly what details you require.
See the db attached.
If you need more help post back. I'm always willing to help if I can and the bonus is that I'm very very cheap. I'm FREE
