1.FC Barcelona's youth football academy has recently been ranked as the best in the world by the Bleacher Report. Barcelona's main team is largely produced within the club's academy. In fact, in November 2012, Barcelona achieved the remarkable feat of having 11 players developed within its academy playing at the same time in a match against another Spanish team. Suppose you are looking at the financial statements of Barcelona, and you see a line called "Intangible Assets- Players" in their balance sheet. Does this line accurately represent what Barcelona's players are actually worth? What challenges would you face when comparing Barcelona's intangible assets to those of a football club without a strong football academy?