Asset – anything that has value to the organization. Information assets are likely to be of the following types:

• information: databases and data files, other files and copies of plans, system documentation, original user manuals, original training material, operational or other support procedures, continuity plans, other fall-back arrangements, archived information, financial and accounting information;
• software: application software, operating and system software, development tools and utilities, e-learning assets, network tools and utilities;
• physical assets: computer equipment (including workstations, notebooks, PDAs, monitors, modems, scanning machines, printers), communications equipment (routers, cell phones, PABXs, fax machines, answering machines, voice conferencing units, etc), magnetic media (tapes and disks), other technical equipment (power supplies, air conditioning units), furniture, lighting, other equipment;
• services: ‘groups of assets which act together to provide a particular function’, such as computing and communications services, general utilities, eg, heating, lighting, power, air-conditioning.