The International Accounting Standards Board's Conceptual Framework for Financial Reporting (2018) defines assets as "present economic resources controlled by an entity as a result of past events", where an economic resource is "a right that has the potential to produce economic benefits". Which of the following would not be an asset of a company according to this definition?

a. A brand name created by the company over 50 years ago

b. The right to use a public road that provides access to the company's factory

C. Shares in another company that has not paid a dividend for the last 10 years

d. A collection of scrap metal that a local scrap dealer has offered to buy for 2,000, which would cost the company 500 for the scrap metal to be taken to the scrap dealer