Asset inventory

I am working on information assets inventory sheets and have some doubts concerning what assets should be recognized. Each of our units/departments have a few processes and for each process inventory sheet needs to be developed. One of our unit responsible for physical and environmental security develops a sheet for the process: Physical and environmental security. We decided to classify our assets in accordance with ISO 27005, so above process and specified information as primary assets are supported by different categories like personnel, IT solutions and site. I am wondering, when we identify the assets for site supporting category in this process, only rooms of above department employees should be include or we should identify all rooms and locations of our organization? I believe all of them should be included so we can fully asses the risk for these rooms and locations in the next steps?