The article offers an interdisciplinary review of the concept of "digital assets" at the intersection of law, economics, and technology, identifying invariant features: intangible nature, identifiability, establishment of control, and ability to generate economic benefits. It is shown that the functional private law approach focuses on the operations of establishing and transferring control, the priority of rights, and the legal protection of ownership in electronic environments. From an accounting and management perspective, digital assets are considered as intangible assets, with specific issues of initial valuation, depreciation, and impairment tests. The technological perspective describes a digital asset as a codified set of rights and restrictions supported by a data architecture and trust infrastructure. Economic literature emphasizes network effects, complementarity, and cumulative returns, linking value to scale, connectivity, and the reuse of data and algorithms. Using the railway industry as an example, the operational role of digital assets is revealed in three areas: production and technology (condition-based maintenance, digital twins, and diagnostic algorithms), management (end-to-end planning and dispatching systems, and electronic document management), and finance and economics (valuation methods, recognition in reporting, and management of data quality risks, software dependencies, and cyber resilience).
digital assets, digital rights, intangible assets, digital twins, data management and cyber resilience, and railway transport
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