Kaplan and Norton created the Balanced Scorecard when evaluating companies. The four perspectives that make up this strategic tool include the following: (1) Financial, (2) Internal Business Processes, (3) Customer / Stakeholder, and (4) Learning & Growth. The takeaway here is that business valuation requires a comprehensive review of both tangible and intangible assets. What other perspectives did Kaplan and Norton recommend regarding a balanced scorecard?