Harvard Business Review

SEPTEMBER 16, 2016

For example, at the end of its 2015 fiscal year, Apple’s balance sheet stated tangible assets of $290 billion as a contribution to its annual revenues, with approximately $141 billion worth of intangible assets — a combination of intellectual capital, brand equity, and (investor and consumer) goodwill.

Intangible Assets 8

Intangible Assets Intellectual Capital Corporate Accountability Activity Based Costing 8

Harvard Business Review

JUNE 22, 2016

Different industries and different business models have always maintained different percentages of these asset types. Manufacturers invest most of their capital into physical assets, while high-tech firms invest in R&D to create new intellectual capital. The first step is to pinpoint your starting place.

Intangible Assets 10

Intangible Assets Business Model How To Intellectual Capital 10

Harvard Business Review

FEBRUARY 26, 2018

Curiously, companies are allowed to report purchased brands and intangibles as assets on balance sheet, creating distortions between earnings and assets of digital companies that rely on organic growth versus acquisitions. The current financial accounting model fails today’s companies in yet another respect.

Company 8

Company Intangible Assets Depreciation IPO 8

Harvard Business Review

JULY 3, 2015

But these co-creation models produce only one-off physical goods, and none represents a fundamental shift in how these companies create value; they’re peripheral to the core business. homes and cars) and intangible (e.g. Example: Carol owns a small business and needs a customer relationship management (CRM) platform.

CRM 8

CRM Brand Business Model Intangible Assets 8

Harvard Business Review

AUGUST 27, 2018

All three factors have become more common over time, which we argue stems from firms’ increasing reliance on intangible and knowledge inputs in their business models. Digital firms are as valuable for their intangible capital as were the 20 th century firms for their land, building, and factories.

IPO 10

IPO Company First-mover Advantage Intangible Assets 10

Harvard Business Review

SEPTEMBER 25, 2014

Consider the example of a manufacturer of production equipment that collects sensor-based telemetry about its machines’ operations, the status of their parts, their performance, their resource consumption, and other data. The practice of management itself must evolve for this capability to emerge.

Company 8

Company Intangible Assets Self-aware Diversity 8

Harvard Business Review

SEPTEMBER 25, 2014

Consider the example of a manufacturer of production equipment that collects sensor-based telemetry about its machines’ operations, the status of their parts, their performance, their resource consumption, and other data. The practice of management itself must evolve for this capability to emerge.

Company 8

Company Intangible Assets Information Self-aware 8