        for (uint i; i < inactiveAssets.length(); ++i) {
            if (!IAccessControl(registry).hasRole(SKIPPED_ASSET_ROLE, inactiveAssets.at(i))) {
                uint lastBalanceInAsset = IvToken(
                    IvTokenFactory(vTokenFactory).createOrReturnVTokenOf(inactiveAssets.at(i))
                ).lastAssetBalanceOf(address(this));
                lastAssetBalanceInBase += lastBalanceInAsset.mulDiv(
                    FixedPoint112.Q112,
                    oracle.refreshedAssetPerBaseInUQ(inactiveAssets.at(i))
                );
            }
        }
        for (uint i; i < length + inactiveAssets.length(); ++i) {
            address asset = i < length ? assets.at(i) : inactiveAssets.at(i - length);
            if (containsBlacklistedAssets && IAccessControl(registry).hasRole(SKIPPED_ASSET_ROLE, asset)) {
                continue;
            }

            IvToken vToken = IvToken(IvTokenFactory(vTokenFactory).vTokenOf(asset));
            uint indexAssetBalance = vToken.balanceOf(address(this));
            uint accountBalance = (value * indexAssetBalance) / totalSupply();
            if (accountBalance == 0) {
                continue;
            }

            // calculate index value in vault to be burned
            vToken.transfer(address(vToken), accountBalance);
            vToken.burn(_recipient);
