SVEIBY

Copyrights are not mentioned by Sveiby; however, using the same analogy, it seems plausible to suggest that copyrighted works that enable production, like software products, are part of the internal structure, while those used in advertising and promoting the corporate image are part of the external structure. Sveiby's classification scheme is one of the few models that recognizes and categorizes IP in the IC model. Other models hardly pay any attention to IP, thereby reducing it to merely a legal instrument. In that respect, Sveiby's system provides a more comprehensive view of IC... Other three-circle models have been developed that identify other forms of IC in the circles.Haanes and Lowendahl categorize intangible resources into competency and relational assets.