But, fiat money is no resource by default. It begins to have value once it's loaned. Once it's borrowed. Once it's used. Once it's demanded. Once it's supplied. Fiat, alone, does not create debt, which is the resource.
When debt is produced, it is evidenced with deposits or banknotes, that is, records. When a car is produced by a company, it is evidenced with a record in company's accounting books. So, your statement is like saying: record on car alone, doesn't create car, which is a resource. Yes, records on resources are not resources themselves. Point? What are you trying to say?