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Purpose

The purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.

Design/methodology/approach

The paper employs the methodology or approach of identifying or naming intangible assets within the business environment.

Findings

The paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.

Originality/value

The paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and confusing discipline. The decomposition of an intangible assets system that names intangibles could be the first step to measuring, valuing and managing them.

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