folder structure with assets-dir

  • In https://developer.www.ads-software.com/themes/basics/organizing-theme-files/ the folders

    css (dir)
    inc (dir)
    js (dir)
    languages (dir)
    page-templates (dir)

    are within the root directory.

    What would be happen, if I put the css (dir), js (dir) inc (dir), languages (dir) within the folder assets?

    According to the codex:

    “At this time there are no required folders within a WordPress theme. However, WordPress does recognize the following folders by default.”

    Does this mean, that wordpress does not recognize the folders (which now lies within the assets-dir) anymore?

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