There are three types of intellectual capital

1. Human Capital- Knowledge that people possess and generate.  This is an important part of a company’s stock of knowledge, and it is a huge risk in companies where knowledge is the main competitive advantage.

2. Structural Capital- Knowledge captured in systems and structures.  This includes the knowledge captured and retained in an organization’s systems and structures, such as the documentation of work procedures and the physical layout of the production line.

3. Relationship Capital Value derived from satisfied customers, reliable suppliers, etc. provide added mutual value for the organization.