Details of measurement of intangible assets
CHS (2006) distinguish three classes of intangible assets:
(i) Computerisedinformation:softwareanddatabases;
(ii) Innovative property: (scientific & non-scientific) R&D, design (including archi-
tectural and engineering design), product development in the financial industry,
exploration of minerals and production of artistic originals.
(iii) Economiccompetencies:firminvestmentinreputation,humanandorganisational
capital.
Our intangible data update industry-level data reported in Gill and Haskel (2008). Own account investment is allocated to the industry wherein the investment is carried out. Pur- chased is allocated to industries via the input output tables. Particular industry categories (e.g. product development in finance, exploration of minerals, copyright) are allocated to that industry.10