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.
More information on the Wikipedia page .
The Introductions to Heritage Assets (Buildings) website is