Is Inventory of assets a document or a record?

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Answer:

The purpose of a record is to evidence a previous situation, that an action was performed, and/or a result was achieved, so to be of use it cannot be changed over time (at least it shouldn't). On the other hand a document contains information that can be changed over time, and an inventory of assets is a living document that must be continuously updated to be of value for an organization.

This article will provide you further explanation about inventory of assets:
- How to handle Asset register (Asset inventory) according to ISO 27001 https://advisera.com/27001academy/knowledgebase/how-to-handle-asset-register-asset-inventory-according-to-iso-27001/