This book shows that intangible assets are becoming as important as tangible assets in a knowledge-based service-oriented economy. It provides practical advice on how to identify, document and manage these assets. The book provides a framework for organizations planning for re-engineering and downsizing, a method for determining who and what is valuable to the corporation, given a variety of circumstances. "Intellectual Capital" will also assist senior managers who want to value or acquire an enterprise where the assets are intangible and are not recorded in their published accounts.