Aggregated intellectual capital comprises (a) human capital (aka intellect); (b) relational (or customer) capital (aka relationships); and (c) structural (or organizational) capital (aka routines). Some think that no single measurement can ever describe an organization’s full quota of intellectual capital stocks and flows: and so, the argument goes, we should assess only what is strategically important; keep measurements simple; and estimate only the outcomes of knowledge activities.

Article A Primer on Intellectual Capital

Good subject of study. All the Best!

You may find this article interesting: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2432247

I recommend the article in this link, as well as the references used in it.

http://ecociencia.ecotec.edu.ec/upload/php/files/junio18/04.pdf

Intellectual capital is what is left alongside management when all the the other assets have been accounted for !

Gracias a todos, por sus interesantes respuestas.

There are many reasons for this. Most prominently, there is no universally accepted metric for its calculation.