What is best for handling assets in CodeIgniter 2.x?

when I last used CodeIgniter it was version 1.x and I read an external assets folder for css, js, and images was the best way to handle things. I wanted to know if that is the correct way to do things in 2.x. I found this on SO but it didn't address it directly:

Assets in codeigniter

The other SO entries were too old to address 2.x.

Thank you.