diff --git a/backend/src/assets/assets.controller.ts b/backend/src/assets/assets.controller.ts
new file mode 100644
index 0000000..5d0adc9
--- /dev/null
+++ b/backend/src/assets/assets.controller.ts
@@ -0,0 +1,50 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Body,
+  Param,
+  Delete,
+  Patch,
+} from '@nestjs/common';
+import { AssetsService } from './assets.service';
+import { CreateAssetDto } from './dto/create-asset.dto';
+import { UpdateAssetDto } from './dto/update-asset.dto';
+import { ApiTags, ApiOperation, ApiResponse } from '@nestjs/swagger';
+
+@ApiTags('Assets')
+@Controller('api/v1/assets')
+export class AssetsController {
+  constructor(private readonly assetsService: AssetsService) {}
+
+  @Post()
+  @ApiOperation({ summary: 'Register a new asset' })
+  @ApiResponse({ status: 201, description: 'Asset created successfully' })
+  create(@Body() dto: CreateAssetDto) {
+    return this.assetsService.create(dto);
+  }
+
+  @Get()
+  @ApiOperation({ summary: 'Get all registered assets' })
+  findAll() {
+    return this.assetsService.findAll();
+  }
+
+  @Get(':id')
+  @ApiOperation({ summary: 'Get an asset by ID' })
+  findOne(@Param('id') id: string) {
+    return this.assetsService.findOne(+id);
+  }
+
+  @Patch(':id')
+  @ApiOperation({ summary: 'Update an asset' })
+  update(@Param('id') id: string, @Body() dto: UpdateAssetDto) {
+    return this.assetsService.update(+id, dto);
+  }
+
+  @Delete(':id')
+  @ApiOperation({ summary: 'Delete an asset' })
+  remove(@Param('id') id: string) {
+    return this.assetsService.remove(+id);
+  }
+}
diff --git a/backend/src/assets/assets.service.ts b/backend/src/assets/assets.service.ts
new file mode 100644
index 0000000..7d37a77
--- /dev/null
+++ b/backend/src/assets/assets.service.ts
@@ -0,0 +1,85 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+import { Asset } from './entities/asset.entity';
+import { CreateAssetDto } from './dto/create-asset.dto';
+import { UpdateAssetDto } from './dto/update-asset.dto';
+import { Supplier } from '../suppliers/entities/supplier.entity';
+import { Department } from '../departments/entities/department.entity';
+import { Category } from '../categories/entities/category.entity';
+
+@Injectable()
+export class AssetsService {
+  constructor(
+    @InjectRepository(Asset)
+    private assetsRepo: Repository<Asset>,
+    @InjectRepository(Supplier)
+    private supplierRepo: Repository<Supplier>,
+    @InjectRepository(Department)
+    private departmentRepo: Repository<Department>,
+    @InjectRepository(Category)
+    private categoryRepo: Repository<Category>,
+  ) {}
+
+  async create(dto: CreateAssetDto): Promise<Asset> {
+    const supplier = await this.supplierRepo.findOneBy({ id: dto.supplierId });
+    if (!supplier) throw new NotFoundException('Supplier not found');
+
+    const category = await this.categoryRepo.findOneBy({ id: dto.categoryId });
+    if (!category) throw new NotFoundException('Category not found');
+
+    let department: Department = null;
+    if (dto.assignedDepartmentId) {
+      department = await this.departmentRepo.findOneBy({ id: dto.assignedDepartmentId });
+      if (!department) throw new NotFoundException('Department not found');
+    }
+
+    const asset = this.assetsRepo.create({
+      ...dto,
+      purchaseDate: new Date(dto.purchaseDate),
+      warrantyEnd: dto.warrantyEnd ? new Date(dto.warrantyEnd) : null,
+      supplier,
+      category,
+      assignedDepartment: department,
+    });
+
+    return this.assetsRepo.save(asset);
+  }
+
+  async findAll(): Promise<Asset[]> {
+    return this.assetsRepo.find({
+      relations: ['supplier', 'category', 'assignedDepartment'],
+    });
+  }
+
+  async findOne(id: number): Promise<Asset> {
+    const asset = await this.assetsRepo.findOne({
+      where: { id },
+      relations: ['supplier', 'category', 'assignedDepartment'],
+    });
+    if (!asset) throw new NotFoundException(`Asset with ID ${id} not found`);
+    return asset;
+  }
+
+  async update(id: number, dto: UpdateAssetDto): Promise<Asset> {
+    const asset = await this.findOne(id);
+
+    if (dto.supplierId) {
+      asset.supplier = await this.supplierRepo.findOneBy({ id: dto.supplierId });
+    }
+    if (dto.categoryId) {
+      asset.category = await this.categoryRepo.findOneBy({ id: dto.categoryId });
+    }
+    if (dto.assignedDepartmentId) {
+      asset.assignedDepartment = await this.departmentRepo.findOneBy({ id: dto.assignedDepartmentId });
+    }
+
+    Object.assign(asset, dto);
+    return this.assetsRepo.save(asset);
+  }
+
+  async remove(id: number): Promise<void> {
+    const asset = await this.findOne(id);
+    await this.assetsRepo.remove(asset);
+  }
+}
diff --git a/backend/src/assets/dto/create-asset.dto.ts b/backend/src/assets/dto/create-asset.dto.ts
new file mode 100644
index 0000000..69775b1
--- /dev/null
+++ b/backend/src/assets/dto/create-asset.dto.ts
@@ -0,0 +1,31 @@
+import { IsString, IsDateString, IsOptional, IsNumber } from 'class-validator';
+
+export class CreateAssetDto {
+  @IsString()
+  serialNumber: string;
+
+  @IsDateString()
+  purchaseDate: string;
+
+  @IsOptional()
+  @IsDateString()
+  warrantyEnd?: string;
+
+  @IsNumber()
+  supplierId: number;
+
+  @IsOptional()
+  @IsNumber()
+  assignedDepartmentId?: number;
+
+  @IsNumber()
+  categoryId: number;
+
+  @IsOptional()
+  @IsNumber()
+  purchaseCost?: number;
+
+  @IsOptional()
+  @IsString()
+  description?: string;
+}
diff --git a/backend/src/assets/dto/update-asset.dto.ts b/backend/src/assets/dto/update-asset.dto.ts
new file mode 100644
index 0000000..891e144
--- /dev/null
+++ b/backend/src/assets/dto/update-asset.dto.ts
@@ -0,0 +1,4 @@
+import { PartialType } from '@nestjs/mapped-types';
+import { CreateAssetDto } from './create-asset.dto';
+
+export class UpdateAssetDto extends PartialType(CreateAssetDto) {}
diff --git a/backend/src/assets/entity/asset.entity.ts b/backend/src/assets/entity/asset.entity.ts
new file mode 100644
index 0000000..0e1df50
--- /dev/null
+++ b/backend/src/assets/entity/asset.entity.ts
@@ -0,0 +1,54 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { Supplier } from '../../suppliers/entities/supplier.entity';
+import { Department } from '../../departments/entities/department.entity';
+import { Category } from '../../categories/entities/category.entity';
+
+@Entity('assets')
+export class Asset {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column({ unique: true })
+  serialNumber: string;
+
+  @Column({ type: 'date' })
+  purchaseDate: Date;
+
+  @Column({ type: 'date', nullable: true })
+  warrantyEnd?: Date;
+
+  @ManyToOne(() => Supplier, { nullable: false })
+  @JoinColumn({ name: 'supplier_id' })
+  supplier: Supplier;
+
+  @ManyToOne(() => Department, { nullable: true })
+  @JoinColumn({ name: 'assigned_department_id' })
+  assignedDepartment?: Department;
+
+  @ManyToOne(() => Category, { nullable: false })
+  @JoinColumn({ name: 'category_id' })
+  category: Category;
+
+  @Column({ type: 'decimal', precision: 12, scale: 2, nullable: true })
+  purchaseCost?: number;
+
+  @Column({ type: 'text', nullable: true })
+  description?: string;
+
+  @Column({ default: true })
+  isActive: boolean;
+
+  @CreateDateColumn()
+  createdAt: Date;
+
+  @UpdateDateColumn()
+  updatedAt: Date;
+}