Design RDF resources

I’m working on expressing data I have in RDF. One example here would be

:Bob :hasEMail :bob@mail.com

A person can have multiple accounts associated with them. Those account information can look quite differently, but is always unique. Only Bob can ever have the bob@mail.com address, only Bob can ever have a certain telephone number, etc.

I think that such accounts like an email address would qualify as a resource. But on the other hand, since they are so closely linked, having those as literals does also make sense to me.

Are there some guidelines/best practices what information should become a resource?

PS: Actually I decided on using RDF*.