Assets to consider in an inventory

Answer: Even though these assets are consequences from previous risk assessments, you should include them in your asset inventory and perform the risk assessment on them, because as new elements in your environment they also add new risks to it (e.g., improper maintenance can lead to outdated anti-virus and firewall rules, etc.). Additionally, by including them on the inventory of assets, you make your task of identifying who is responsible for them easier.

This article will provide you further explanation about inventory o f 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/

These materials will also help you regarding inventory of assets:
- Book Secure & Simple: A Small-Business Guide to Implementing ISO 27001 On Your Own https://advisera.com/books/secure-and-simple-a-small-business-guide-to-implementing-iso-27001-on-your-own/
- Free online training ISO 27001 Foundations Course https://advisera.com/training/iso-27001-foundations-course/

Great, this helps a lot!