What categories of Intellectual Capital can be distinguished?

Intellectual capital is knowledge that is of value to an organization. Its main elements are human capital, structural capital, customer capital, and innovation capital.

Intellectual Capital is actually knowledge that can be converted into Value. Other see it as intellectual materials that can be put to work in order to create wealth.

Most commonly, Intellectual Capital can be classified into:

- Human Capital

- Relational Capital

- Structural Capital.

However, at company level, more detailed classification can mad as far as required

Intangible Assets

• Human Capital

• Structural Capital

• Relational Capital

Tangible Assets

• Land

• Machinery

• Inventory

• Investments

• Working Capital

• Accounts Receivables 

• Shareowner’s Equity