Information residing on backup tapes is an example of an asset that a company would consider valuable or important. An asset is any resource or item that has value or benefit for an organization, such as hardware, software, data, personnel, etc. An asset can be tangible or intangible, physical or digital, owned or leased, etc. Information residing on backup tapes is an asset because it contains data that may be critical or essential for the organization's operations, functions, or goals. Information residing on backup tapes may also contain sensitive or confidential data that needs to be protected from loss, damage, theft, or unauthorized access. Reference : The Official CompTIA IT Fundamentals (ITF+) Study Guide (FC0-U61), page 204.