A non-produced non-financial asset (NP NFA) is an economic resource that is available or has come into existence without human intervention or application of production capabilities but which can be used in production. A non-product asset can arise when parts of a divisible asset are sold or utilized for a value exceeding of the asset before division or breaking up. If a tenant would be able to rent out a number of units making up a building that was taken on rent from a landlord for more than the original rent amount, the difference is a non-produced asset.
Examples of such assets include natural resources- e.g., land (available as a common), untapped gas reserves, and other public assets. It may also include a situation where the value of individual parts are greater than the value them as a whole. Other examples of non-produced non-financial assets include marking assets such as brand names, trademarks, logos, domain names, etc.
