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Discuss the differences between "layer cake" and "marble cake" federalism.
Intellectual Capital
The intangible value of a company's assets such as knowledge, brand, reputation, and employee expertise.
Internally Developed Intangible
Assets created internally by a company, such as software, patents, or trademarks, which do not qualify for capitalization unless they meet specific criteria.
Intellectual Capital
Non-physical assets of a company, including human capital, organizational capital, and intellectual property, contributing to the company's value.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets.
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