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Published in:
2022 | OriginalPaper | Chapter
3. Conceptual Provisions for Integrated Risk-Based Management of Reliability, Safety, and Resources
Authors : Igor Borisovich Shubinsky, Alexei Mikhailovitch Zamyshlaev
Published in: Technical Asset Management for Railway Transport
Publisher: Springer International Publishing
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Abstract
In accordance with ISO 55000 series an asset is an identifiable item, thing, or object that has potential or actual value for the organization. Value can be defined in many ways by different enterprises and their stakeholders and can be tangible or intangible, financial or non-financial and include risks and liabilities. The value can be positive or negative at various stages of the asset’s life. Physical assets usually include equipment, inventory, and real estate owned by an organization. Physical assets are the opposite of non-physical intangible assets such as rights to use intangible objects, brands, digital assets, intellectual property rights, licenses, reputation, and business relationships. A group of assets that make up a system of assets can also be considered an asset (ISO 55000 series).