An asset is an element that serves the company or IT in the narrower sense to provide services for its customers and thus generates value. It can be a tangible or intangible object as an asset, such as the ownership of a server or a software licence. It can also be a right of use, such as a maintenance contract or a software lease. Human resources are also counted as assets. Consumables and operating resources, such as electricity or water, are also assets. Assets tie up capital, require investment plans and budgets, and are in part the carriers of service production, so that they are the subject of management. Depending on the asset type, different information and its timeliness are essential for the optimal use and management of assets. This includes, for example, price, value, quality, quantity, purpose, use and utilisation as well as location and responsibility.