Summary

An Asset is an item of value to the enterprise. Of concern in this chapter are physical assets, those with physical presence in the world. These include such things as buildings, pieces of equipments, products, raw material, and office supplies. A (physical) asset is any substance.

An Asset is an example of one and only one Asset Type. This must be either an Asset Specification or an Other Asset Type. An Other Asset Type is a generic category, such as “vehicle” or “air conditioner”. An Asset Specification is a defined item for sale, as described in a catalogue entry. Each Asset Type (such as the Other Asset Type, “Automobile”, may be the super-type of one or more other Asset Types, such as “Ford Focus”, and “Acura MDX”.

Each Asset Type ...

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