♜Strategic Management: Asset (Definitions)

 "Item that appears on the balance sheet of a company that represents something owned by the company or something owed to the company by someone else. Bank loans are assets from the bank’s point of view because they are owed to the bank." (Ralph Kimball & Margy Ross, "The Data Warehouse Toolkit" 2nd Ed., 2002)

"On the Balance Sheet, an asset is something owned that has value, including cash, marketable securities, accounts receivable, plant and equipment, and inventory." (Steven Haines, "The Product Manager's Desk Reference", 2008)

"Items of value owned by a business, including real estate, equipment, cash, and other items that can be sold for cash. Some intangible items, such as a well-known logo or trade name, can also be considered assets." (Sue Johnson & Gwen Moran, "The Complete Idiot's Guide® To Business Plans", 2010)

"1.Generally, something that has value or produces benefit. 2.In accounting, something of value on a balance sheet." (DAMA International, "The DAMA Dictionary of Data Management", 2011)

"Resource with recognized value that is under control of an individual or organization." (Linda Volonino & Efraim Turban, "Information Technology for Management" 8th Ed., 2011)

"A resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity." (Project Management Institute, "The Standard for Program Management" 3rd Ed..", 2013)

"Any item of value that should be protected. Can be physical or electronic, or even non-tangible (like reputation)." (Mark Rhodes-Ousley, "Information Security: The Complete Reference" 2nd Ed., 2013)

"Items of economic value created by a team through the application of competencies and tools. Within a business-analytics context they are normally intangible in nature and often include models, processes, and electronic documentation." (Evan Stubbs, "Delivering Business Analytics: Practical Guidelines for Best Practice", 2013)

"A resource or information that is to be protected." (Manish Agrawal, "Information Security and IT Risk Management", 2014)

"Any economic resource that is owned by a company that can be used to generate value for the business." (DK, "The Business Book", 2014)

"Property, plant, and equipment used to generate profit." (Paul H Barshop, "Capital Projects", 2016)

"Data contained in an information system; or a service provided by a system; or a system capability, such as processing power or communication bandwidth; or an item of system equipment (that is, a system component—hardware, firmware, software, or documentation); or a facility that houses system operations and equipment." (William Stallings, "Effective Cybersecurity: A Guide to Using Best Practices and Standards", 2018)

"Any item that has value to the organisation." (ISO/IEC 27000:2012)