According to ISO 55000, assets are .

ISO 55000 provides a clear and inclusive definition of anassetthat moves beyond the traditional financial concept. It includesanything that can deliver valueto an organization, either now or in the future. This may be physical, intangible, or financial.

Arefers to equity investments—not the scope of ISO 55000.

BandDare unrelated to asset management as defined in this standard.

Cmatches the ISO definition verbatim.

Exact Extract from ISO 55000:2014, Clause 3.2.1 – Definition of Asset:

“An asset is an item, thing or entity that has potential or actual value to an organization.”