Each organisation has a different interpretation, with some being as broad as anything which has an owner and would have an impact to the business if confidentiality, integrity or availability of the asset is affected.
However, the best definitions typically come from NIST which, as a non-US resident, I still recognise are leaders in this space.
However, the best definitions typically come from NIST which, as a non-US resident, I still recognise are leaders in this space.
https://csrc.nist.gov/glossary/term/asset