What exactly are Virtual Assets?

I am trying to understand what exactly a virtual assets are for a project in uni and implement it as a functionality to store them. I looked it on the internet and from what I read a virtual asset is like having a software subscription or having access to a system, but my understanding is still a little vague.

P.S. – I don't know if this is the right subreddit for my question, if not I will delete it.