Industrial ontologies can support the Product Development Process (PDP) and the product and industrial system lifecycle, to have a seamless collaboration between actors. In this sense, an industrial resource ontology that supports an aerospace assembly line design process is key within the conceptual phase of the PDP. Industrial resources can have a different classification to support the design goal of the assembly line, in terms of process optimization, layout and space optimization, production time, costs, or even the assembly line capabilities definition. This work describes an initial approach to an industrial resources ontology, considering the notions that will describe these resources inside an assembly line design perimeter.