The document describes a GPS tracking system that uses GPS technology to determine the precise location of assets. It explains that a GPS tracking unit attaches to an asset and records its position at regular intervals, storing or transmitting the location data. This allows the asset's location to be viewed in real time or analyzed later on a map using tracking software. The document also provides background on GPS technology and its origins for defense purposes using satellite navigation. It describes the components used in a sample GPS tracking system including microcontrollers, GPS modules, resistors, capacitors and LCDs.