An entity may have a team of skilled staff and may be able to identify incremental staff skills
leading to future economic benefits from training. The entity may also expect that the staff will
continue to make their skills available to the entity. However, an entity usually has insufficient
control over the expected future economic benefits arising from a team of skilled staff and
from training for these items to meet the definition of an intangible asset. For a similar reason,
specific management or technical talent is unlikely to meet the definition of an intangible
asset, unless it is protected by legal rights to use it and to obtain the future economic benefits
expected from it, and it also meets the other parts of the definition.