noun

• A thing or quality that has value, especially one that generates cash flows.
• (accounting) Any item recorded on the left-hand side of a balance sheet.
• (software) Any component, model, process or framework of value that can be leveraged or reused.
• (espionage) An intelligence asset.
• (slang, usually in the plural) A woman's breasts or buttocks or a man's genitalia.
• Initialism of Association of Supervisory Staffs, Executives and Technicians.