Websites are an advantage, so draw up your company's balance sheet. Most people consider the development of a website to be a cost to the business. When you think about a business asset, your website may not be the first thing that comes to mind. In that sense, a website or domain name you own is an asset, not a liability, because it is something you own that has some value.
Therefore, in the beginning, a domain name can be considered a zero-value asset. However, it can become valuable with the help of web design and proper care. According to an article in Social Media Today, 75% of companies don't update their websites in any way.