Overview#Digital Asset is any "electronic" Asset (or data) that has value and is a Protected Resource
Revised Uniform Fiduciary Access to Digital Assets Act defines the term "Digital Asset" as an electronic asset to which a person has a right or interest. The term "Digital Asset" does not include an underlying asset or liability unless the asset or liability is itself an electronic record. So, for purposes of RUFADAA, the electronic bank records are a Digital Asset, though the Money in the account would not be.
In the past, copying digital content is easy to do and difficult to stop, providers of digital products such as MP3 audio files or e-books never give customers outright ownership of the content, but instead lease it and define what users can do with it in a license, with stiff legal penalties if the license is broken. (DRM)
This is why you can make a 14-day loan of your Amazon Kindle book to a friend, but you can’t sell it or give it as a gift, as you might a paper book.