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In the Carter v. Tokai Financial Services, Inc. case, the agreement was found to:
Intangible Assets
Non-physical assets such as patents, copyrights, brands, and goodwill that have value for a business.
Inventories
The raw materials, work-in-process products, and finished goods that are considered to be the portion of a business's assets that are ready or will be ready for sale.
Professional Development
Activities that improve and increase capabilities of professionals through the acquisition of skills and knowledge, often related to their career.
Human Capital
The combined abilities, expertise, and experiences owned by a person or a group, regarded in relation to their worth or expense to a company or nation.
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