Intangible assets (Stewart, 1998; Brooking, 1997) are those that have value without having physical dimensions and are located in people (employees, customers, suppliers), or are obtained from processes, systems and organizational culture. Azúa, for example, defines it as: ... a tool that allows the valuation of intangible assets in an organization, which are defined as those elements that have an immaterial nature (usually without substance or physical essence) and have the capacity to generate future economic benefits Which can be controlled by the company.