An asset is something that we are trying to protect. It can be property, information, or even people:
Property: This could be a tangible or intangible thing with a value. Example tangible items include buildings, land, offices, and so on, while intangible items include goodwill, brand recognition, and intellectual property.
Information: This includes software source code, company records, intellectual property, and so on.
People: These include employees, contractors, and customers.