Which of the Following Statements Is True of Intellectual Capital

Multiple Choice

Which of the following statements is true of intellectual capital?

A) The value of an organization's intellectual capital is best reflected in conventional accounting reports.
B) Intellectual capital consists of all the intangible assets of an enterprise that contribute to its competitive advantage.
C) Intellectual capital is hard to distinguish from other sources of capital owned by an organization.
D) Intellectual capital does not include the knowledge stored as documentation about business processes, procedures, policies, contracts, and patents.