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Something of value to a person, business or organization.

A person, structure, facility, information, and records, information technology systems and resources, material, process, relationships, or reputation that has value.

Extended Definition: Anything useful that contributes to the success of something, such as an organizational mission; assets are things of value or properties to which value can be assigned.

Adapted from: DHS Risk Lexicon

https://en.wikipedia.org/wiki/Asset