..........are future economic benefits controlled by an entity as a result of past transactions

The term you're looking for is "assets."

Assets are future economic benefits that are controlled by an entity as a result of past transactions or events. They are expected to contribute to the company's future cash flows, either directly or indirectly, and can take various forms, including physical items like property, plant, and equipment, as well as intangible items like patents, trademarks, and goodwill. The recognition and valuation of assets are essential aspects of financial accounting and reporting.