> I assume you disagree with some part of the suggestion that > intangibles or > indirectly quantifiable items also represent capital. That would be a difficult position - Inetllectual Property is definitely intangible but is a very important asset in today's economics. Ask IBM, and I don't mean in connection with SCO. Wouter van Ooijen -- ------------------------------------------- Van Ooijen Technische Informatica: www.voti.nl consultancy, development, PICmicro products -- http://www.piclist.com hint: PICList Posts must start with ONE topic: [PIC]:,[SX]:,[AVR]: ->uP ONLY! [EE]:,[OT]: ->Other [BUY]:,[AD]: ->Ads