The depreciation isn't the important part. The article suggests considering data as a liability in the accounting sense. But the author should have stopping at

The depreciation isn't the important part. The article suggests considering data as a liability in the accounting sense. But the author should have stopping at saying it's a liability in the non-accounting definition. Assets have value, but there is risk associated with it. Assets like inventory can lose value because of depreciation, or because demand for the finished good has dried up, there's a risk of theft, there's a cost of storage, etc. Data should be viewed as an asset like inventory and lean principles can be used to reduce your risk and produce customer value efficiently.