A digital asset in essence is anything that exists in a binary format and comes with the right to use. Files that do not possess the aforementioned right are not considered assets. Digital assets are classified as images, multimedia and textual content files.

The term “digital asset” refers, but is not exclusive to, files, including but not exclusive to: digital documents, audible content, motion picture, and other relevant digital files that are currently in circulation or are to, or will be; stored on digital appliances, including, but not exclusive to, personal computers, laptops, portable media players, tablets, storage devices, telecommunication devices, and any and all apparatuses which are in existence or are to, or will be once technology progresses to accommodate for the conception of new modalities which would be able to carry digital assets; notwithstanding the proprietorship of the physical device onto which the digital asset is located.


Source: https://en.wikipedia.org/wiki/Digital_asset