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The Composition of Intangibles Assets


The market value of an entity can be divided into financial capital and intellectual capital, which was further broken down into customer capital, organizational capital and human capital.

Intellectual capital consists of human capital and structural capital

Structural capital consists of customer capital and organizational capital; that is, everything that is left once the employee goes home, such as information systems, databases and IT software.

Organizational capital can be broken down into process capital (value-creating and non-value-creating processes), culture, and innovation capital (intangible rights, trademarks, patents, knowledge recipes and business secrets).

Human capital can be broken down into competence, relationships and values.

Source : Skandia (1998)