Developing a software-intensive product or service can be a significant undertaking, associated with unique challenges in each project stage, from inception to development, delivery, maintenance, and evolution. Each step results in artefacts that are crucial for the project outcome, such as source-code and supporting deliverables, e.g., documentation. Artefacts which have inherent value for the organisation are assets, and as assets, they are subject to degradation. This degradation occurs over time, as artefacts age, and can be more immediate or slowly over a period of time, similar to the concept of technical debt. One challenge with the concept of assets is that it seems not to be well-understood and generally delimited to a few types of assets (often code-based), overlooking other equally important assets. To bridge this gap, we have performed a study to formulate a structured taxonomy of assets. We use empirical data collected through industrial workshops and a literature review to ground the taxonomy. The taxonomy serves as foundations for concepts like asset degradation and asset management. The taxonomy can help contextualise, homogenise, extend the concept of technical debt, and serves as a conceptual framework for better identification, discussion, and utilisation of assets.
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