. . It can be difficult to account for intangibles. Most intangibles are not depleted by their being sold ± after the intangible is delivered, the service provider often continues to have the same capacity to deliver the intangible. This is to say that the intangibles are not used up, but are continually available for sale. For example, when an attorney givesadvice to a client it does not mean that the attorney now has less advice to give to the next client. This is very different from manufacturing, where a product that is sold is no longer available for sale. The supply chain management issue of product replenishment could be confounded for services by the inability to measure (account for) changing levels of the intangible product.