Digital Assets?

This reluctant user is having difficulty with defining and subsequently locating a ‘digital asset’, and needless to say am at a cul de sac as far as my required ‘proposal’ for the amorphous asset is concerned. This user is however aware of ‘artefacts’, being merely digital texts (video image or other) embedded in my Mahara views, or anywhere else for that matter; and on quizzing Frank there was mention of a hierarchy. Does this mean these artefacts are potential assets depending on shifting scales of value relative to whatever ends the ‘asset’, such as an e-portfolio, is facilitating? Arg.