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Digital Asset are anything existing in a digital format and comes with the right to use. Data that do not possess that right are not considered assets.
Digital assets include but are not exclusive to:
are currently in circulation or are, or will be stored on digital appliances such as: personal computers, laptops, portable media players, tablets, data storage devices, telecommunication devices, and any and all apparatuses which are, or will be in existence 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://digitalassetmanagementnews.org/features/defining-digital-assets/