Shirley is in charge of asset identification and classification as part of a risk assessment initiative. In going through an inventory list, she must decide if an asset is tangible or intangible. Which of the following should she mark as intangible?

A.
Desktops

B.
Reputation

C.
Software documentation

D.
Staff budgets

Explanation:
The reputation of a company is one of its most critical assets, but also one of the
hardest to associate a direct value to. This is because it is an intangible asset
and negative effects on this asset could be far reaching.