What term refers to items of high value within an organization?

The term that refers to items of high value within an organization is "assets." Assets encompass various resources owned by a business that have economic value and can contribute to generating revenue. They can be tangible, such as machinery and buildings, or intangible, like patents and trademarks.

Understanding why "assets" is the correct term involves recognizing that they are critical for a company's operation, valuation, and overall financial health. When assessing an organization's worth, assets are fundamentally important because they reflect the company’s capacity to create future cash flows.

Resources, while related, typically denote a broader category that includes human, financial, physical, and informational inputs used by a business. Investments refer specifically to the deployment of capital into assets with the expectation of earning a return, while capital usually refers to financial assets or funds used for investment. Therefore, while all these terms are relevant in business contexts, "assets" specifically highlights the critical items of high value within an organization.