This chapter establishes the ontological status of Neural Assets as physical, measurable, and experience-dependent structures within the brain, thereby grounding the book’s theoretical framework in empirical neuroscience. Its primary function is to eliminate metaphorical ambiguity by demonstrating that Neural Assets are not descriptive constructs but biologically instantiated configurations of neural tissue. Drawing on convergent evidence from neuroimaging, optogenetics, and longitudinal training studies, the chapter shows how repeated activation, structured practice, and targeted intervention produce durable changes in neural volume, density, and connectivity. Across domains including auditory learning, spatial navigation, trauma recovery, fine motor expertise, language acquisition, and coordinated movement, the chapter documents how experience transforms functional engagement into observable anatomical modification. These findings collectively support the claim that learning and skill formation correspond to the construction, expansion, or reconfiguration of neural circuits, rather than transient mental states. By situating Neural Assets within the material substrate of neurons, synapses, and gray matter, the chapter provides empirical validation for treating them as objective units of cognitive capital. Within the overall framework of the book, this chapter serves as the empirical anchor: it justifies subsequent theoretical distinctions by demonstrating that Neural Assets possess physical reality, developmental plasticity, and causal efficacy in shaping cognition, behavior, and recovery.