An asset is defined through three ideas: a right (the economic resource) that has the potential to yield economic benefits, present control of that right by the entity, and a past event that gave rise to the control. Rights may arise from contract, legislation or other means, including rights over physical objects and rights to receive cash, goods or services; the potential need only exist within the set of circumstances, however unlikely, that would produce benefits, and the asset is the right, not the ultimate benefit. Control exists where the entity can currently direct how the resource is used and can capture the benefits it yields, including by keeping others from doing so; physical possession is not required and exposure to significant variations in benefits can indicate control.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.