You can return only the asset IDs that do not exist in the other workbook by using a formula that checks for absence with COUNTIF. Then you can pull the description alongside it.
In your first workbook, assuming:
Asset IDs are in A2:A1000
Descriptions are in B2:B1000
The second workbook is named OtherFile.xlsx and its list of numbers is in Sheet1!A:A
Use this formula to flag missing items:
=IF(COUNTIF([OtherFile.xlsx]Sheet1!A:A, A2)=0, A2, "")
Next to it, return the matching description:
=IF(COUNTIF([OtherFile.xlsx]Sheet1!A:A, A2)=0, B2, "")
Filtering these two columns will show only the IDs and descriptions not found in the second workbook.
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hth
Marcin