Is the computerized machinery considered to be an asset

Answer: Yes, I think that computerized machinery can be considered as assets if the corruption of the information they process could cause the machines to malfunction. When thinking about assets and risks, you should always think about what can compromise the confidentiality, integrity and availability of the information in those assets.

Regarding the risk treatment of such computerized machinery, you have to see whether these computers are connected to a network, and if yes how are they protected from intrusion; also, the question is who has the access to those computers and how do you ensure these people are handling the information in a proper way.