For Intellectual Capital Statement (Ics) we have a term and definition in Accounting.

provides: a. Insights into the users situation (= the customers situation); b. Insight into the colleagues skills and improvements of teamwork; c. Insight in the practical skills e.g. craftsmanship: from knowing how to develop and improve production methods to be capable of handling information technology etc.; d. Insights in the know-how represented in the companys processes and systems and how these can be used to improve the quality of products or services; e. Insight in the motivation or commitment as regards the further development of the companys products and services; f. Insight in the future needs for knowledge; g. Insight in the skillscompetencies and qualification that can make a difference to the company.
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