Public Assets Management Guideline,2019
Tanzania, United Republic
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An Asset is an item, thing or entity that has potential or actual value to an organization. The value will vary between different organizations and their stakeholders, and can be tangible, financial or non-financial (International Standard for Physical Asset Management - ISO55000). It is a resource with economic value that an individual, corporation or country owns or control with expectation that it will provide a future benefit. Assets are reported on a balance sheet and are bought or created to increase organization’s value or benefit the organization’s operations.