A taxonomy of assets for the development of software-intensive products and services

Context:
Developing software-intensive products or services usually involves a plethora of software artefacts. Assets are artefacts intended to be used more than once and have value for organisations; examples include test cases, code, requirements, and documentation. During the development process, assets might degrade, affecting the effectiveness and efficiency of the development process. Therefore, assets are an investment that requires continuous management.

Identifying assets is the first step for their effective management. However, there is a lack of awareness of what assets and types of assets are common in software-developing organisations. Most types of assets are understudied, and their state of quality and how they degrade over time have not been well-understood.

Methods:
We performed an analysis of secondary literature and a field study at five companies to investigate and identify assets to fill the gap in research. The results were analysed qualitatively and summarised in a taxonomy.

Results:
We present the first comprehensive, structured, yet extendable taxonomy of assets, containing 57 types of assets.

Conclusions:
The taxonomy serves as a foundation for identifying assets that are relevant for an organisation and enables the study of asset management and asset degradation concepts.