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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 [1].

The Introductions to Heritage Assets (Buildings) website is [2]