It includes: capabilities, routines, methods, procedures and methodologies embedded in organisation.
Process capital[5] includes the techniques, procedures, and programs that implement and enhance the delivery of goods and services.
Innovation capital[6] includes intellectual property and certain other intangible assets.
Intellectual property includes protected commercial rights such as patents, copyrights and trademarks.
Intangible assets are all of the other talents and theory by which an organization is run.