The asset concept is interesting. If you introduce taxes into the mix then you will also need to value your asset. If you sell your asset then you need to record a fair value price for which you bought it and when... that way you can record a short or long term capital gain. The problem with digital assets is that you can easily copy them. So what does it mean to sell an asset which you actually still own/have a copy of. Its a bit tough to conceptualize - but I think there's something there... requires a bit more brainstorming.