Data, in the context of computing, is used to describe information that is stored and/or processed by a digital system, such as a computer.

It can be used to describe either, non-executable files only, or, when referring to binary digits, it can mean all of the information stored.

Although in one sense, every piece of information stored, including software, is data, the term data is commonly used to describe everything except the executable program.

Example of data in context 1
Word processing software, for example Microsoft Word, is an executable file and the documents that it creates, the .doc files, are classed as data.

Example of data in context 2
If you were copying an entire hard drive, including operating system, software and data (context 1), from one drive to another, you could refer to the binary digits that you were copying as data.

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