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Intangible assets do not include:
Organisational Culture
The set of shared values, beliefs, and practices that characterizes an organization and influences the behavior of its members.
Production Standards
Established criteria or benchmarks for determining the quality, quantity, and efficiency of production processes within an organization.
Market Competition
The contest between companies to attract customers, increase sales, and gain market dominance.
Core Values
The fundamental beliefs or guiding principles that shape an individual's actions or an organization's culture and decision-making processes.
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