All sorts of assets are at risk of theft, such as lead roofing, copper earthing/lightning conductors but consider things like:
1. Hand tools
2. Sports equipment, golf clubs, tennis rackets etc
3. Musical equipment including guitars
4. Quad bikes / bicycles/motorbikes/mopeds/ These will often have a VIN, but not always anthing else, we can mark to help make it more difficult to remove trace.
5. Catalytic converters
And other portable things easy to remove.