search icon

Asset Definition

An asset is something of value that a company owns, which can include cash, equipment, real estate, or intellectual property, and is used to generate income or provide future benefits.

Starts at $0 + state fees and only takes 5-10 minutes

Excellent 4.8 out of 5 stars 26,148 reviews

Last Updated: December 19, 2025

The term “asset” is one that a lot of people recognize; maybe they’ve encountered it in the business world or in their personal life. But what, exactly, is the definition of the term, and how does an asset impact a small business?

This guide will explain what assets are and why they’re important in the context of owning and operating a business.

What is an asset?

asset defined

According to Merriam-Webster, an asset is an item of value owned by an individual or entity. In the context of a business, an asset can be anything owned by or owed to the company that provides value or a benefit to the business entity.

Assets can be physical, tangible items. However, they do not always have to be. Rather, some assets can be intangible, such as intellectual property rights. 

No matter what type of assets a business owns, it’s important to report them on the company’s balance sheets. Doing so will allow the business to more accurately account for its cash flow and overall value. 

Business Asset Examples

There are a number of different types of assets. However, two primary categories of business assets include tangible assets and intangible assets. 

Tangible Asset Definition

Tangible assets are classified by their physical existence. Thus, tangible assets are those that can be seen and felt. 

Common examples of tangible assets include: 

  • Cash
  • Land
  • Buildings or real estate
  • Machinery
  • Equipment
  • Vehicles
  • Office supplies
  • Inventory

Often, these types of tangible assets can also be categorized as current, or short-term assets, meaning that they can easily be converted to cash or cash equivalents. 

Intangible Asset Definition

Conversely, intangible assets are those that lack any physical existence or attributes. Common examples of intangible business assets include: 

  • Patents
  • Copyrights
  • Trademarks
  • Trade secrets
  • Goodwill
  • Branding 
  • Licenses and permits

While these types of intangible assets may not have any physical attributes, they can nevertheless provide great value to a business.  

Asset vs. Liability

While assets are items of value for a business, liabilities are essentially the opposite. In short, liabilities are a company’s financial obligations to other people or businesses. 

Examples of liabilities for businesses frequently include:

  • Accounts payable
  • Financial debt (short- and long-term)
  • Income tax obligations payable
  • Loan obligations
  • Employee benefits
  • Interest payable

No matter what types of liabilities a business has, a wise business owner will keep careful and meticulous records. Failure to do so can land a business in hot water.  

Why Understanding Assets Is Important

Understanding how assets work and how to keep track of them is crucial to the future success of a business. The business owner who understands and accurately accounts for their assets can manage their capital and cash flow well. This gives the entrepreneur a clear picture of the business’s financial health, enabling them to better prepare for the future.

That said, business accounting can be tricky; there’s no shame in getting help from a professional bookkeeper or accountant.

Summary

An asset is any item of value, whether tangible or intangible, that provides some current or future benefit to a business. Small business owners who understand what assets are will be better equipped to understand the overall financial health of their businesses. 

ZenBusiness Can Help

Owning and operating a business doesn’t mean that an entrepreneur has to do everything on their own. Many business owners will benefit from having someone in their corner to help make business formation easier.

No matter what an entrepreneur needs or where they are in their business lifecycle, ZenBusiness has the tools and business formation services to help. Learn more about why they’re trusted by entrepreneurs and business owners around the country and see how they can help anyone start, manage, and grow a business today. 

Disclaimer: The content on this page is for information purposes only and does not constitute legal, tax, or accounting advice. For specific questions about any of these topics, seek the counsel of a licensed professional.

zenbusiness logo

Written by ZenBusiness Editorial Team

Start Your LLC