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A digital asset is anything that is stored digitally and is uniquely identifiable that organizations can use to realize value. Examples of digital assets include documents, audio, videos, logos, slide presentations, spreadsheets and websites.
The simplest way to ensure that your executor will be able to access your digital assets and accounts after you die is for you to leave explicit log-in information and instructions in a separate letter. That way, your executor will be able to manage your accounts without relying on government laws or company policies.
Digital assets are broadly defined as any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.
In order to fully understand what digital assets are, here are some common digital asset types: Photos, Videos, Audio files, Presentations, Graphics, PDFs, Spreadsheets, Documents,
So, for example, your online banking account is a digital asset, but not the money in your bank account. On the other hand, both your cloud storage account and the digital files you stored in that account are digital assets.