Types Of Digital Assets Research Articles

Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets

These materials were prepared in conjunction with the LSU 46th Estate Planning Seminar. They explore the various types of digital assets -- including social media (Facebook, Twitter, Linked In, etc.), audiobooks, music and video files, and bitcoin -- and the estate planning challenges these assets present. These material also consider the federal estate and gift tax issues posed by digital assets, including questions related to small business valuation.

The ever changing face of digital curation: introduction to the special issue on digital curation

According to Yakel (2007), ‘‘Digital Curation is the active involvement of information professionals in the management, including the preservation, of digital data for future use’’ (p. 335). The call for papers for this special issue stated, ‘‘digital curation involves the selection, maintenance, dissemination, preservation and adding value to digital assets. Examples of these activities include the development of repositories for digital resources, the creation and/or selection of digital assets; creation and management of metadata; file format identification and management, and provision for dissemination and access to digital assets’’. In creating a special issue, the guest editors posited that digital curation has much relevance to the archival community. Digital curation is a multidisciplinary field, drawing upon the domain knowledge of many disciplines including archival, information, library, and computer science though communication among these disciplines continues to present challenges. The relationship between archival science and digital curation is a bidirectional continuum: on one hand, digital curation employs archival principles and concepts, such as authenticity and integrity, and requires the preservation of an object’s context as well as its content and structure; on the other hand, digital curation has the potential to challenge and expand the boundaries of archival science. Curation of trusted objects is a complicated activity; not only is the complexity of digital objects increasing, but also the contexts of use in which these objects need to be captured, preserved, and re-created continue to evolve. The types of digital assets

Image assets: the care and feeding of a different breed of digital assets

Over the last decade, as the use of digital images and the potential for liability associated with their use increased, companies of all sizes have begun to investigate solutions to better manage their image assets. These solutions must address the unique challenges of managing images, which are distinctly different from other types of digital assets. Using images in a corporate environment has the potential to create liability that must be mitigated with controlled access and a defined process for image management. Traditional enterprise asset management systems are not ideally suited for the complex issues that arise when considering how images are searched, retrieved, used and tracked in a corporate environment. This article will outline six key differentiating factors that must be considered as an image management system is planned and will offer insight into the approach corporations should take with regard to their image assets.