According to the ServiceNow documentation, an asset is 'any tangible or intangible item that might have value for an organization'1.

The default asset classes in ServiceNow are Hardware, Software License, Consumable, Bundle, Software Entitlement, and Facility1.

These general classes can be used to manage various assets, such as computers, printers, software licenses, office supplies, software subscriptions, and buildings1.

Therefore, facilities, hardware, and software entitlements are considered assets, while contracts and software distributions are not.References:

Asset and configuration item (CI) management - ServiceNow