Data on the balance sheet ?
Anything your business purchases as an asset plays a part on your businesses balance sheet, buildings, IT hardware, the flash modern artwork the CEO has in his office ?
Why isn't data on the balance sheet ?
Arguably data is the businesses most valuable asset in todays data driven society, However the value of the data is only ever measured when it is lost !
keep an eye out for lots more on this very interesting and thought provoking subject matter.