No they are not assets. Broadly speaking, there are five financial statement items (or better categories). Assets, liabilities, equity, revenue and expenses.
Asset, Liabilities and equity are balance sheet items while revenue and expenses are income statement items.
The only relevant to the question asset that I can think of is prepaid expenses. They are assets for the company since the company is expected to realize economic benefit and has already transfer economic value to the supplier. Prepaid expenses relate to future economic periods and are not included in the income statement.