The Chartered Institute of Management Accountants (CIMA) Divided Intangible Resources

question 7

Multiple Choice

The Chartered Institute of Management Accountants (CIMA) divided intangible resources into three components comprising:

• A) human capital
• B) relational capital
• C) structural capital
• D) all of the options are correct

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Definitions:

Uncollectible Account Receivable

Money owed to a company from a customer that is deemed unlikely to be paid, often resulting in a write-off.