INTELLECTUAL CAPITAL AMORTIZATION
Journal Title: Економіка розвитку - Year 2013, Vol 67, Issue 3
Abstract
The process of intellectual capital amortization is studied and the main differences of this process compared to other forms of capital have been identified. The components of intellectual capital have been singled out and analyzed, their characteristics have been examined, the depreciated elements of intellectual capital’s components have been investigated. The types of depreciation of each component of intellectual capital and intellectual capital as a whole are studied, and its features were summarized. Based on this different trajectories of intellectual capital movement were proposed and the mechanism of it reproduction was analyzed.
Authors and Affiliations
D . Kokhno
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