In addressing intangibles you can make a distinction between the following functional variables:

1. What is the label? Example: a patent.
2. How do you identify an intangible? Example: a logo on a sportshoe.
3. Who owns the intangible? Example: a person who has registered the brandname.
4. What is the value? Example: when a transfer of intangibles happen the value need to be determined.

The following types of professionals, however, might have a different way of handling each of the 4 above variables:

1. IP lawyers;
2. Accountants;
3. Tax/transfer pricing professionals;
4. IP management professionals;
5. Bankruptcy consultants;
6. Anti-trust lawyers.

Any of above creates 21 different ways to approach and discuss the topic of intangibles. More transparency on source of the various definitions of intangibles being used, would allow a more structured and aligned discussion on this topic. 

Instructions: by clicking one of the 21 buttons in the IPR Matrix, you will be routed to the relevant page on the website addressing such crossroad between a functional variable and one of the 6 disciplines.