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Appendix_1_Risk_Assessment_Table - vs. - A.8.1_Inventory_of_Assets

I have a question regarding asset list/inventory. We are creating the list of assets for the Risk Assessment and Risk Treatment process. Once that list is complete and we come up with threats and vulnerabilities for each, is there any need for a separate list of assets as in A.8.1 Inventory of Assets?

I know that you have stated that "assets are not only the information in electronic and paper form, but also software, hardware, services, people, facilities, and everything else that provides value to an organization.", so I have a question on that as well:

Our company is using a consulting group that has an online tool for managing all records and policies, but it seems to define assets stictly as devices. Also, risks are listed separately and are linked only to "category type" not to a specific detail asset.