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AdWords has an "Impr. assisted conv." column which you can add to reports. For this metric, does an ad/keyword/etc. get credit as assisting in a conversion due to having been seen by the user regardless of how the last click to the website happens (e.g. SEO, direct, etc.), or does the last click have to be a click on an AdWords ad?

I had trouble finding anything authoritative that directly answered this question.

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Reports on click-assisted and impression-assisted conversions:
Often, the "last click" before a conversion gets all the credit. But along the way, other clicks and impressions might have guided your customers towards that conversion. Two numbers can help you to see that fuller picture:
Click-assisted conversions: All the conversions assisted by clicks – except for the last click – for each keyword.
Impression-assisted conversions: Conversions that were assisted by impressions before the last click. This report lets you see how many conversions each keyword, ad group or campaign assisted with an impression.

Source: https://support.google.com/adwords/answer/1722023?hl=en-GB

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    But are these only counted as impression-assisted conversions if another ad gets clicked for the for the actual conversion, or would someone coming back later and typing in the site URL or coming from a search engine still cause it to count as an impression-assisted conversion? – sa289 May 11 '16 at 21:10
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    @sa289 when I spoke with a GAW agent recently they said that the last click has to be on an ad for prior assists to be tracked. In a recent case the last click was an organic click and GAW didn't report any assists even though there was an ad click before the organic click. – Rob Olmos Mar 29 '17 at 23:41

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