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“An asset is anything within an environment that should be protected. It is anything used in a business process or task. It can be a computer file, a network service, a system resource, a process, a program, a product, an IT infrastructure, a database, a hardware device, furniture, product recipes/ formulas, intellectual property, personnel, software, facilities, and so on.
If an organization places any value on an item under its control and deems that item important enough to protect, it is labeled an asset for the purposes of risk management and analysis. The loss or disclosure of an asset could result in an overall security compromise, loss of productivity, reduction in profits, additional expenditures, discontinuation of the organization, and numerous intangible consequences.”
— (ISC)2 CISSP Certified Information Systems Security Professional Official Study Guide by Mike Chapple, James Michael Stewart, et al. https://amzn.eu/6EvlQju, P.64