Keywords: Intellectual capital
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Journal Articles
Internet Research (2000) 10 (3): 246–255.
Published: 01 August 2000
...Nick Bontis; Honsan Chung Software is the intellectual capital output of the codified knowledge of a programming team. The development cost is high, but the variable cost of sale is substantially lower (negligible) than for hard goods. Unfortunately, there does not exist a valid or reliable measure...

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