OLAC’s definition – Ch. 9 (8)
Material (data and/or program(s)) encoded for manipulation by a "computerized device". … this material may require the use of a peripheral directly connected to a computerized device (e.g., CD-ROM drive) or a connection to a computer network (e.g., the Internet): and thus a distinction is also made between directly accessed, those, in a physical carrier like a CD ROM, and remote resources like web sites.