Mary Adams, who blogs at Smarter Companies, consistently serves up the best analyses of the economic value of intangible assets, especially intellectual property. This slide show for a presentation to the Intangible Asset Finance Society looks at her model of the intangible asset "factory".
Unfortunately, most lists of off-balance sheet assets don't include reputation capital.
Perhaps Ms Adams intends it to fit under the 'relationship capital' component of her intellectual capital = human capital + relationship capital + structural capital equation. But wouldn't it be lovely for those of us who help companies manage reputation if she could turn her mind to this understudied element of the intangible asset equation?