Anything that is of value to a consumer and can be offered through a voluntary marketing exchange.

"a product"

Explanation:

According to my research on different business terminology, I can say that based on the information provided within the question the term being defined is called a product. Like mentioned in the question "a product" is anything whether it be physical or virtual that holds some significance to a potential customer, so much so that they are willing to purchase it with an exchange of money or another "product" of value to you.

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depends on what they need