Why it matters
You can't protect what you don't know you have — this is the foundation the rest of the SoA builds on.
How a self-led small team implements it
A spreadsheet of systems, data stores, and who owns each is a legitimate asset inventory for a small business.
What auditors expect to see
Asset register with owners and classification.
Track A.5.9 in your own Statement of Applicability — mark it applicable, log your justification, and link it to the risk that drove it.
Start your ISMS