Definition(s):
“anything that has value to a person or organization. ” (ISO/IEC/IEEE, 25010).
Besides, according to ISO/IEC 25010, “assets are work products such as requirements documents, source code modules, measurement definitions, etc.”
In the context of Technical Debt Management, asset refers to “the effort that the development team saves by producing immature artifacts while accumulating technical debt.” (Ampatzoglou et al., 2015).
Source(s):
- ISO/IEC: ISO 25010 – Systems and software Quality Requirements and Evaluation (SQuaRE) — System and software quality models. Standart ISO/IEC Fdis 25010:2011 (2011).
- Ampatzoglou, Areti, et al. “The financial aspect of managing technical debt: A systematic literature review.” Inform. Softw. Technol., 64 (2015), pp. 52-73.
- Cambridge Dictionary. Available at: https://dictionary.cambridge.org/dictionary/english/asset.