It is intellectual material that has been formalized, captured, and leveraged to produce a higher-valued asset. The dynamics between people, structures and customers is the raw material from which financial results are made. Structural capital is the organizational capabilities to meet market requirements. Structural capital is knowledge that doesn't go home at night. Customer capital is the value of an organization's relationship with the people with whom it does business.
Brand equity is a form of customer capital.
Bringing the Human, Structural and Customer Capital together in a way that transforms ideas, information, processes and relationships into intellectual wealth requires a synergistic knowledge strategy.