Design RDF resources

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

:Bob :hasEMail

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 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*.