The first model is what we call the Skandia Market Value Scheme, which provides the building blocks for intellectual capital. That model gives you the first rough cut between human capital and structural capital. Structural capital is the supportive infrastructure of human capital. It includes such factors as the quality and reach of information technology systems, company images, proprietary databases, organizational concepts, and documentation. It includes intellectual properties such as patents, trademarks and copyrights.
Structural capital contains customer capital and organizational capital.
Then you go from that into process capital and innovation capital. With this, we are able to have a supplementary accounting system that gives you four times the information than just financial information. We also have a computerized PC version so you can click and go on the various components of intellectual capital and see what kind of numbers you have for the different focus areas. That leads to the third model, which is the intellectual Capital Index. Once you have the numbers, you can start to see their evolution and interrelated flows and by putting weight on them you can put them into an index.