Entity assets

Resources or material goods that the reporting entity has authority to use in its operations (i.e., management has the authority to decide how funds are used, or management is legally obligated to use funds to meet entity obligations).

Entry

Theft insurances cover loss by ‘entry’ when it is by forcible and violent means. Actual entry means the insertion of any part of the body, even if it is only a finger, into the premises, but the qualifying words preclude claims when people enter without having to break down the defences of the premises.