3.3 Reflection on intangibles and their capitalization
Based on these principles, Corrado et al. (2005) suggests the following classification of
intangibles[4]:
. Computerized information (mainly computer software and digital data).
. Innovative property (mainly scientific and non-scientific R&D, including search
for minerals and natural resources).
. Economic competencies (mainly brand equity and firm-specific (human capital)
resources).