Heritage asset

A heritage asset is a item that has value because of its contribution to a nation’s society, knowledge and/or culture. They are usually physical assets, but some countries also use the term in relation to intangible social and spiritual inheritance. The term is found in several contexts:


 * In a formal accounting sense


 * In the UK planning process


 * By museums, artistic and cultural organisations to describe collections in their care.

Moreinformation on the Wikipedia page