Digital assets are anything that exists only in digital form and comes with a distinct right of use or a distinct permission for use. Data that does not possess these rights is not considered assets.

Digital assets include, but are not limited to: digital documents, audio content, animations, and other related digital data currently circulating or stored on digital devices, such as personal computers, laptops, portable media players, tablets, data storage devices, and wired and wireless communication devices. This includes any device currently in existence or that will exist as technology advances to accommodate the concept of new methods capable of carrying digital assets. This is true regardless of the ownership of the physical device on which the digital asset exists.