These three types of intangible assets (intellectual capital) are all non-physical in origin and people-related. They are clearly distinct and distinguishable from one another, but it is extremely important to understand how they are interdependent in a system of intangible resources. Without this understanding, managers cannot consciously, intelligently, and strategically manage these resources effectively, cannot create a synergy of effect from the use of these resources, and cannot efficiently build up these resources as organizational capabilities