I'm reading a book right now called The Information, by John Gleick. It's an incredible history and exposition on the origin of thinking and the articulation of information. One of my favorite quote (so far) suggests that information itself is a new kind of entity - not matter, not energy.
Given my current interest in data governance and the concept of "data as a corporate asset," I've latched on to this concept closely. Information is thing, but it's neither capital nor operating expense. It's a different kind of thing altogether, but measurable and worthy of management nonetheless.
Stay tuned for more reflections on this book while I'm reading the rest of it.