Assignment of a lease

We are about to assign a lease on a small hotel with 3 years remaining on it. We are liquidating the company which holds the lease and the liquidator has pointed out that we should consider if the lease is an asset before doing so, to ensure we aren’t assigning something which could be considered worth an amount. We don’t think the lease has any value as the rent review is due in October 24 which would potentially as advised by the landlord mean an increase anyway to an otherwise struggling business. How can we quantify the lease as an asset or a liability as may be the case. The landlord has given us a lease assignment document to look over and we have the original lease too to compare against and need advice before we take any steps to assign the lease ahead of the liquidation.