My company manufactures "Software as a Medical Device" and I am trying to verify the extent of equipment that should be listed in our inventory/asset lists. Currently, we maintain a listing of hardware and software inventory used for design and development, but not sure how comprehensive the list for equipment used to control work environment needs to be. Should infrastructure that supports back-up and restore and, preventative maintenance processes also be listed? Can't really find anything that speaks to that. Would like to ensure that the scope in our inventory procedure is adequate and that only items that are necessary to be listed are maintained on that list. So for example, should laptops/desktops/monitors used by individuals involved in production be included? Any supporting reference would be appreciated?