Heritage asset

A heritage asset is an item which has value because of its contribution to a nation's society, knowledge and/or culture. Such items are usually physical assets, but some countries also use the term in relation to intangible social and spiritual inheritance.^[1]

The term is found in several contexts:

In a formal accounting sense^[2]
In the UK planning process^[3]
It is used by museums and artistic and cultural organisations to describe collections in their care.

^ Tasmania: Defining Heritage Assets, archived from the original on 15 January 2012, retrieved 6 Jan 2012
^ Accounts Standard Board, June 2009, FRS 30 Financial Reporting Standard 'Heritage Assets' ISBN 978-1-84798-206-3
^ "Draft Heritage Protection Bill' (2009)" (PDF). Department of Culture, Media and Sport. Retrieved 5 January 2011.

[1] Tasmania: Defining Heritage Assets, archived from the original on 15 January 2012, retrieved 6 Jan 2012

[2] Accounts Standard Board, June 2009, FRS 30 Financial Reporting Standard 'Heritage Assets' ISBN 978-1-84798-206-3

[3] "Draft Heritage Protection Bill' (2009)" (PDF). Department of Culture, Media and Sport. Retrieved 5 January 2011.

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