Legal Dictionary of Pakistan

Mass asset

an intangible asset, such as a dominant market position, that is made up of several components but that is considered a single entity for purposes of depreciation, because the loss of any component of the asset is replaced by new components, so that the whole asset has little or no fluctuation in value. ( an entity with a dominant market position might lose a vendor, but because of its dominant market position is able to replace the loss with a new vendor. The market position is therefore considered a mass asset.