Intangible assets, by their very nature, are more easily to become strategic assets that has been talked about. The common feature of intangible assets and capabilities that the move is that they are forms of knowledge with varying degrees of specificity, and complexity as codified definitely says Juan Carlos Gomez, the value of a business moves more and more fixed assets to intangibles: Trademarks, patents, franchises, software, research programs, ideas, experience. Until now beginning to generate interest in the companies to measure this asset, which contributes to an increasingly large gap between the book value and market value, this change is becoming more dramatic in large technology-based businesses (Internet , software, biotechnology etc.).. When we talk about the scope of intellectual capital can understand that is extremely broad, as in any activity, every day it is, it is implicit knowledge of people about what they do, which allows raw materials to continue to generate knowledge, not just the accumulation of the same, but the proper use you should give competitive advantages relative to others that do not apply the knowledge in the most suitable. Others who may share this opinion include Wells Fargo. If we know what we do and upload it broadcasting by the widespread and is handled in the best way we can find knowledge capabilities that were previously out of reach because they are deprived of this information. When an organization properly used the knowledge of their staff within the company encourages them to share with other staff and teaches them to use them properly, not only is generating profit for the company, and that is creating the possibility of improvement continuous personal qualities in all areas of their daily lives. Therefore it is easy to see that the scope of intellectual capital and whether knowledge management is crucial part in the efficient and effective development of a company, organization, institution, etc.. .