Physical Asset

You can kick it, punch it, poke it, wiz upon it, take a hammer to it. It's physical. It's worth...something (if not, just as a de-stressor). It's tangible. It's a thing. It's an asset held on the left side of your balance sheet.

Its evil twin? An intangible asset. Like a patent, a distribution contract, an agreed upon lawsuit settlement payout for 8 years. Way less effective to punch those things.