get_theme_asset_uri()

function get_theme_asset_uri( $theme_file_path ) {
    // https://gist.github.com/crstauf/22f8c1c19d614f1858bffb67dab3f73f, v2.1

    if ( false === stripos( $theme_file_path, '.min.' ) )
        return trailingslashit( get_stylesheet_directory_uri() ) . $theme_file_path;

    $debug = SCRIPT_DEBUG;

    if ( false === SCRIPT_DEBUG ) {
        if ( false !== strpos( $theme_file_path, '.js' ) )
            $debug = !defined( 'COMPRESS_SCRIPTS' )
                || !COMPRESS_SCRIPTS;
        else
            $debug = !defined( 'COMPRESS_CSS' )
                || !COMPRESS_CSS;
    }

    $path = trailingslashit( get_stylesheet_directory() );
    $uri = trailingslashit( get_stylesheet_directory_uri() );

    if (
        false === $debug
        && file_exists( $path . $theme_file_path )
    )
        return $uri . $theme_file_path;

    if ( file_exists( $path . str_replace( '.min.', '.', $theme_file_path ) ) )
        return $uri . str_replace( '.min.', '.', $theme_file_path );

    return $uri . $theme_file_path;

}