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ISO 27001 does not prescribe how to define assets level, so you can adopt the levels you understand that will better fulfill your needs.
For example, you should consider separate assets when they require different levels of protection and a different number of applicable controls (e.g., Windows separate from Linux and from Mac).
In case they share similar risks or controls you can adopt a single category (e.g., operating systems).
This article will provide you with further explanation about asset register:
- Asset management according to ISO 27001: How to handle an asset register/asset inventory https://advisera.com/27001academy/knowledgebase/how-to-handle-asset-register-asset-inventory-according-to-iso-27001/
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May 21, 2022