Business and Management in the Age of Intangible Capitalism

CHAPTER 4

Typologies of Intangible Assets

Introduction

Intangible assets represent an organization’s diverse array of vital resources, often neglected by conventional measures. These assets come in various forms, from those seamlessly integrated with tangible assets to those deeply intertwined within human resources. While some intangibles defy easy identification, others manifest explicitly and can be meticulously assessed through established accounting methodologies. Amidst this complexity, certain intangible assets possess the remarkable quality of being detachable from the organization, offering the potential for transfer and monetization in third-party transactions. In this chapter, we untangle the intricacies of intangible assets, identifying ...