# Intangibles (intangible assets)

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- Post ID: 588134
- Modified: 2023-07-25T21:02:45+00:00
- Language: en

## Definition

Unless otherwise defined, intangibles are all assets that are a determining factor in the company's earnings and are essential for its long-term market opportunities, but are not tangible assets (working capital) or financial assets. Sometimes we also speak of intellectual capital and divide it into - human capital, - customer capital, - partner or alliance capital and - structural capital. - Human capital refers to things such as knowledge, skills, willingness to perform, collegiality and the sense of duty of employees. - Client capital consists of the customer base and customer relationships. - Partner or alliance capital (partnership relations) comprises the number and performance of partnerships within the value [added] chain. - The intra-organizational capital refers to the efficiency of the internal structure and the image of the company. It also includes a website (web-page; domain), the purpose of which is to present the company and its offer to a wider audience. - The position of a company, especially on the financial market, depends crucially on these intangibles, which have been studied in detail in recent literature. - See Cornerstone Investor, revenues, intangibles, event marketing, earning power, goodwill, capital, intellectual, phantom risks, risk, human, assets, intangibles. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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