Hi,

It is used to add new assets to odoo from front end, like CSS and JavaScript.

Name: A name for your new asset

Bundle name: which type of assets it is eg: web.asset_frontend if it is for website, web.assets_backend for backend etc...

Directive: Here you can give what your intention is eg: to add a new asset or replace a existing asset etc...Active: you can set it to apply effect or not

Target: If you are replacing you can give the path of the element here

Path: Path of your new assets

Regards