Digital assets have been defined as anything that is stored on an electronic device — regardless of the owner of the physical device.
There’s indeed a difference in the location of the assets. On the one hand, there are the ones based in your computer, hard drive, or thumbdrives. On the other hand, there are some which you don’t control, the ones in the cloud. In the two cases, digital asset are anything with an owner that is in a digital file.
Caroll defines five categories : devices and data, emails, online accounts, financial accounts, and online businesses.
These items are more and more interconnected, as for example emails serving as a common keyring to store accounts information, and as a mean to control and regulate your different accounts. Emails are the safety net in the case of loosing a password. Devices are also becoming more and more common, used as a masterkey, and they have their share of keys through the different applications, browsers, identification cookies, ..